{ "citation": "BGBl. 1976 II S. 1194", "currentness_verified": false, "dates": { "gazette_publication_date": "1976-07-17", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1974-10-08" }, "edition_label": "de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17", "external_readers": {}, "id": "de-jamaica-1976-base", "indexed_legal_publication_permitted": false, "input_record": "public-release/combined-discovery-preview.json#de-jamaica-1976-base", "kind": "original source edition", "languages": [ "de", "en" ], "legacy_routes": [ "/library/treaties/de-jamaica-1976-base/de/", "/library/treaties/de-jamaica-1976-base/en/" ], "metadata_language": "en", "notes": [ "Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.", "Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.", "The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment." ], "origin": "retained public reader", "pair": "DE-JM", "pair_name": "Germany / Jamaica", "pinned_record": { "country": { "de": "Jamaika", "en": "Jamaica" }, "currentness": "Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1974-10-08; consent law 1976-07-14; gazette publication 1976-07-17. Edition ID year is not a signature date. Treaty entry into force: 1976-09-13. Roster general application: 1973-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 13. September 1976. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.", "id": "de-jamaica-1976-base", "kind": "transcription", "metadata_lang": "en", "publication": {}, "relationships_note": "Printed signature protocol retained separately and not merged into articles. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.", "review_status": "Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.", "source": { "citation": "BGBl. 1976 II S. 1194", "form": "unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text", "hash_basis": "locally-verified", "retrieved_at": "2026-09-30", "role": "original consent-law publication and base treaty with accompanying protocol; not current consolidated law", "sha256": "9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jamaika/1976-07-17-Jamaika-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "source_dates": { "gazette_publication_date": "1976-07-17", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1974-10-08" }, "status_note": "The original closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-jamaica-1976-base/. Exact physical-page spans and unresolved OCR at /review/de-jamaica-1976-base/evidence/. Source-page links are page references, not verified paragraph alignment.", "texts": { "de": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.73655622958469, 390.3395593554752, 284.0435277648157, 407.7802630713581 ], "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-032" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00136", "p002-tsv00137", "p002-tsv00138", "p002-tsv00139", "p002-tsv00140", "p002-tsv00141", "p002-tsv00142", "p002-tsv00143", "p002-tsv00144", "p002-tsv00146", "p002-tsv00147", "p002-tsv00148", "p002-tsv00149", "p002-tsv00150", "p002-tsv00151", "p002-tsv00152" ], "text": "(1) Dieses Abkommen gilt für Personen, die in einem\nVertragstaat oder in beiden Vertragstaaten ansässig sind." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036", "pdf-002-line-038", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.45971068595427, 413.31699440973364, 284.0435277648157, 496.36796448536666 ], "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036", "pdf-002-line-038", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00156", "p002-tsv00157", "p002-tsv00158", "p002-tsv00159", "p002-tsv00160", "p002-tsv00161", "p002-tsv00162", "p002-tsv00163", "p002-tsv00165", "p002-tsv00166", "p002-tsv00167", "p002-tsv00168", "p002-tsv00169", "p002-tsv00170", "p002-tsv00172", "p002-tsv00173", "p002-tsv00174", "p002-tsv00175", "p002-tsv00176", "p002-tsv00177", "p002-tsv00178", "p002-tsv00179", "p002-tsv00180", "p002-tsv00182", "p002-tsv00183", "p002-tsv00184", "p002-tsv00185", "p002-tsv00186", "p002-tsv00187", "p002-tsv00188", "p002-tsv00189", "p002-tsv00191", "p002-tsv00192", "p002-tsv00193", "p002-tsv00194", "p002-tsv00195", "p002-tsv00197", "p002-tsv00198", "p002-tsv00199", "p002-tsv00200", "p002-tsv00201", "p002-tsv00202", "p002-tsv00203", "p002-tsv00204", "p002-tsv00205", "p002-tsv00206", "p002-tsv00208", "p002-tsv00209", "p002-tsv00210", "p002-tsv00211", "p002-tsv00212", "p002-tsv00213", "p002-tsv00214", "p002-tsv00215", "p002-tsv00217", "p002-tsv00218", "p002-tsv00219", "p002-tsv00220", "p002-tsv00221", "p002-tsv00222", "p002-tsv00223", "p002-tsv00224", "p002-tsv00226", "p002-tsv00227", "p002-tsv00228", "p002-tsv00229", "p002-tsv00230" ], "text": "(2) Dieses Abkommen gilt nicht für Gesellschaften, die\nnach dem Jamaica International Business Companies\n{Exemption from Income Tax) Law, 1956 (in der am\n23. August 1956 geltenden Fassung), ergänzt durch die\nJamaica International Business Companies (Exemption\nfrom Income Tax) Regulations, 1964 (in der am 14. März\n1964 geltenden Fassung) oder nach einem ähnlichen Ge-\nsetz, das künftig in Jamaika verabschiedet wird, An-\nspruch auf besondere Steuervergünstigungen haben." } ], "source_heading_line_ids": [ "pdf-002-line-026", "pdf-002-line-028" ], "source_heading_word_ids": [ "p002-tsv00128", "p002-tsv00129", "p002-tsv00131", "p002-tsv00132" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.45971068595427, 363.2095757974351, 284.0435277648157, 496.36796448536666 ], "source_line_ids": [ "pdf-002-line-026", "pdf-002-line-028", "pdf-002-line-030", "pdf-002-line-032", "pdf-002-line-034", "pdf-002-line-036", "pdf-002-line-038", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050" ], "source_page": 2 } ], "title": "Artikel 1\nPersönlicher Geltungsbereich" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-064" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.73655622958469, 538.4471226570207, 284.32037330844605, 581.3567905294311 ], "source_line_ids": [ "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-064" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00245", "p002-tsv00246", "p002-tsv00247", "p002-tsv00248", "p002-tsv00249", "p002-tsv00250", "p002-tsv00251", "p002-tsv00252", "p002-tsv00253", "p002-tsv00255", "p002-tsv00256", "p002-tsv00257", "p002-tsv00258", "p002-tsv00259", "p002-tsv00260", "p002-tsv00261", "p002-tsv00262", "p002-tsv00264", "p002-tsv00265", "p002-tsv00266", "p002-tsv00267", "p002-tsv00268", "p002-tsv00269", "p002-tsv00270", "p002-tsv00271", "p002-tsv00273", "p002-tsv00274", "p002-tsv00275", "p002-tsv00276", "p002-tsv00277", "p002-tsv00278", "p002-tsv00279", "p002-tsv00281", "p002-tsv00282", "p002-tsv00283" ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom\nVermögen, die für Rechnung eines der beiden Vertrag-\nstaaten, seiner Länder oder einer ihrer Gebietskörper-\nschaften erhoben werden." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-076" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.01340177321512, 589.3850509700757, 284.59721885207654, 652.7806247944756 ], "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-076" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00287", "p002-tsv00288", "p002-tsv00289", "p002-tsv00290", "p002-tsv00291", "p002-tsv00292", "p002-tsv00293", "p002-tsv00294", "p002-tsv00296", "p002-tsv00297", "p002-tsv00298", "p002-tsv00299", "p002-tsv00300", "p002-tsv00301", "p002-tsv00302", "p002-tsv00303", "p002-tsv00305", "p002-tsv00306", "p002-tsv00307", "p002-tsv00308", "p002-tsv00309", "p002-tsv00310", "p002-tsv00311", "p002-tsv00312", "p002-tsv00314", "p002-tsv00315", "p002-tsv00316", "p002-tsv00317", "p002-tsv00318", "p002-tsv00319", "p002-tsv00321", "p002-tsv00322", "p002-tsv00323", "p002-tsv00324", "p002-tsv00325", "p002-tsv00326", "p002-tsv00327", "p002-tsv00328", "p002-tsv00330", "p002-tsv00331", "p002-tsv00332", "p002-tsv00333", "p002-tsv00334", "p002-tsv00335", "p002-tsv00336", "p002-tsv00338" ], "text": "(2) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom Ge-\nsamtvermögen oder von Teilen des Einkommens oder des\nVermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens sowie der Steuern vom Vermö-\ngenszuwachs." }, { "id": "para-3", "source_line_ids": [ "pdf-002-line-078", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-002-line-087", "pdf-002-line-089", "pdf-002-line-091", "pdf-002-line-093", "pdf-002-line-095", "pdf-003-line-003", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 62.01340177321512, 659.4247024005261, 284.32037330844605, 767.9446366326866 ], "source_line_ids": [ "pdf-002-line-078", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-002-line-087", "pdf-002-line-089", "pdf-002-line-091", "pdf-002-line-093", "pdf-002-line-095" ], "source_page": 2 }, { "bbox": [ 81.39258982734484, 80.28260440644524, 304.80694353709754, 181.60478789871755 ], "source_line_ids": [ "pdf-003-line-003", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00342", "p002-tsv00343", "p002-tsv00344", "p002-tsv00345", "p002-tsv00346", "p002-tsv00347", "p002-tsv00348", "p002-tsv00349", "p002-tsv00350", "p002-tsv00351", "p002-tsv00353", "p002-tsv00354", "p002-tsv00355", "p002-tsv00356", "p002-tsv00358", "p002-tsv00359", "p002-tsv00360", "p002-tsv00361", "p002-tsv00362", "p002-tsv00366", "p002-tsv00367", "p002-tsv00368", "p002-tsv00369", "p002-tsv00370", "p002-tsv00372", "p002-tsv00373", "p002-tsv00374", "p002-tsv00378", "p002-tsv00379", "p002-tsv00380", "p002-tsv00381", "p002-tsv00382", "p002-tsv00384", "p002-tsv00385", "p002-tsv00386", "p002-tsv00390", "p002-tsv00391", "p002-tsv00392", "p002-tsv00394", "p002-tsv00395", "p002-tsv00399", "p002-tsv00400", "p002-tsv00401", "p002-tsv00402", "p002-tsv00403", "p002-tsv00404", "p003-tsv00010", "p003-tsv00011", "p003-tsv00012", "p003-tsv00014", "p003-tsv00015", "p003-tsv00016", "p003-tsv00017", "p003-tsv00018", "p003-tsv00019", "p003-tsv00021", "p003-tsv00022", "p003-tsv00023", "p003-tsv00027", "p003-tsv00028", "p003-tsv00029", "p003-tsv00030", "p003-tsv00031", "p003-tsv00032", "p003-tsv00033", "p003-tsv00034", "p003-tsv00036", "p003-tsv00037", "p003-tsv00038", "p003-tsv00039", "p003-tsv00040", "p003-tsv00041", "p003-tsv00042", "p003-tsv00044", "p003-tsv00045", "p003-tsv00046", "p003-tsv00047", "p003-tsv00048", "p003-tsv00049", "p003-tsv00051", "p003-tsv00052", "p003-tsv00053", "p003-tsv00054", "p003-tsv00055", "p003-tsv00056", "p003-tsv00057", "p003-tsv00059", "p003-tsv00060", "p003-tsv00061", "p003-tsv00062", "p003-tsv00066", "p003-tsv00067", "p003-tsv00068", "p003-tsv00069", "p003-tsv00070", "p003-tsv00071", "p003-tsv00072", "p003-tsv00073", "p003-tsv00075", "p003-tsv00076", "p003-tsv00077", "p003-tsv00078", "p003-tsv00079", "p003-tsv00080" ], "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer einschließlich der Ergänzungs-\nabgabe zur Einkommensteuer,\ndie Körperschaftsteuer einschließlich der Ergänzungs-\nabgabe zur Körperschaftsteuer,\ndie Vermögensteuer und\ndie Gewerbesteuer\n(im folgenden als „deutsche Steuer\" bezeichnet);\nb) in Jamaika:\naa) die income tax (Einkommensteuer einschließlich\nder surtax (Zusatzsteuer),\nbb) die company profits tax (Steuer auf Gesellschafts-\ngewinne), die additional company profits tax (Zu-\nsatzsteuer auf Gesellschaftsgewinne) und die in-\nvestment company profits tax (Steuer auf Ge-\nwinne von Kapitalanlagegesellschaften) und\ncc) die transfer tax (Steuer auf den Transfer)\n(im folgenden als „jamaikanische Steuer” bezeichnet)." }, { "id": "para-4", "source_line_ids": [ "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 81.66943537097526, 187.14151923709306, 304.5300979934671, 221.74609010194015 ], "source_line_ids": [ "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00084", "p003-tsv00085", "p003-tsv00086", "p003-tsv00087", "p003-tsv00088", "p003-tsv00089", "p003-tsv00090", "p003-tsv00091", "p003-tsv00093", "p003-tsv00094", "p003-tsv00095", "p003-tsv00096", "p003-tsv00097", "p003-tsv00098", "p003-tsv00099", "p003-tsv00100", "p003-tsv00101", "p003-tsv00103", "p003-tsv00104", "p003-tsv00105", "p003-tsv00106", "p003-tsv00107", "p003-tsv00108", "p003-tsv00109", "p003-tsv00110", "p003-tsv00112" ], "text": "(4) Dieses Abkommen gilt auch für alle Steuern\ngleicher oder ähnlicher Art, die künftig neben den zur\nZeit bestehenden Steuern oder an deren Stelle erhoben\nwerden." }, { "id": "para-5", "source_line_ids": [ "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-034" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 81.9462809146057, 226.72914830647812, 304.5300979934671, 262.44106543900034 ], "source_line_ids": [ "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-034" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00115", "p003-tsv00116", "p003-tsv00117", "p003-tsv00118", "p003-tsv00119", "p003-tsv00120", "p003-tsv00121", "p003-tsv00122", "p003-tsv00124", "p003-tsv00125", "p003-tsv00126", "p003-tsv00127", "p003-tsv00128", "p003-tsv00129", "p003-tsv00130", "p003-tsv00132", "p003-tsv00133", "p003-tsv00134", "p003-tsv00135", "p003-tsv00136", "p003-tsv00137", "p003-tsv00138", "p003-tsv00139", "p003-tsv00141", "p003-tsv00142", "p003-tsv00143", "p003-tsv00144", "p003-tsv00145" ], "text": "(5) Die Bestimmungen dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Vermögens gelten\nentsprechend für die nicht nach dem Einkommen oder\ndem Vermögen berechnete deutsche Gewerbesteuer." } ], "source_heading_line_ids": [ "pdf-002-line-052", "pdf-002-line-054" ], "source_heading_word_ids": [ "p002-tsv00234", "p002-tsv00235", "p002-tsv00237", "p002-tsv00238", "p002-tsv00239", "p002-tsv00240", "p002-tsv00241" ], "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 61.73655622958469, 511.5939756658994, 284.59721885207654, 767.9446366326866 ], "source_line_ids": [ "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-064", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-076", "pdf-002-line-078", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-002-line-087", "pdf-002-line-089", "pdf-002-line-091", "pdf-002-line-093", "pdf-002-line-095" ], "source_page": 2 }, { "bbox": [ 81.39258982734484, 80.28260440644524, 304.80694353709754, 262.44106543900034 ], "source_line_ids": [ "pdf-003-line-003", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-034" ], "source_page": 3 } ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, { "id": "article-3", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-062", "pdf-003-line-066", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-084", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-103", "pdf-003-line-106", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-133", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-136", "pdf-003-line-137", "pdf-003-line-140", "pdf-003-line-142", "pdf-003-line-144", "pdf-004-line-003", "pdf-004-line-006", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-022", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-040" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 81.66943537097526, 302.0286945083854, 304.5300979934671, 768.2214731996054 ], "source_line_ids": [ "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-062", "pdf-003-line-066", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-084", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-103", "pdf-003-line-106", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-133", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-136", "pdf-003-line-137", "pdf-003-line-140", "pdf-003-line-142", "pdf-003-line-144" ], "source_page": 3 }, { "bbox": [ 59.79863742417172, 76.96056560341994, 280.7213812412505, 258.56535350213744 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-006", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-022", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-040" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00157", "p003-tsv00158", "p003-tsv00159", "p003-tsv00160", "p003-tsv00161", "p003-tsv00162", "p003-tsv00163", "p003-tsv00164", "p003-tsv00166", "p003-tsv00167", "p003-tsv00168", "p003-tsv00169", "p003-tsv00171", "p003-tsv00172", "p003-tsv00173", "p003-tsv00174", "p003-tsv00175", "p003-tsv00176", "p003-tsv00178", "p003-tsv00179", "p003-tsv00180", "p003-tsv00181", "p003-tsv00182", "p003-tsv00183", "p003-tsv00185", "p003-tsv00186", "p003-tsv00187", "p003-tsv00188", "p003-tsv00189", "p003-tsv00190", "p003-tsv00192", "p003-tsv00193", "p003-tsv00194", "p003-tsv00195", "p003-tsv00196", "p003-tsv00197", "p003-tsv00198", "p003-tsv00200", "p003-tsv00201", "p003-tsv00202", "p003-tsv00203", "p003-tsv00204", "p003-tsv00206", "p003-tsv00207", "p003-tsv00208", "p003-tsv00209", "p003-tsv00210", "p003-tsv00211", "p003-tsv00212", "p003-tsv00214", "p003-tsv00215", "p003-tsv00216", "p003-tsv00217", "p003-tsv00218", "p003-tsv00219", "p003-tsv00221", "p003-tsv00222", "p003-tsv00223", "p003-tsv00224", "p003-tsv00225", "p003-tsv00226", "p003-tsv00228", "p003-tsv00229", "p003-tsv00230", "p003-tsv00231", "p003-tsv00232", "p003-tsv00233", "p003-tsv00235", "p003-tsv00236", "p003-tsv00237", "p003-tsv00238", "p003-tsv00239", "p003-tsv00508", "p003-tsv00241", "p003-tsv00242", "p003-tsv00243", "p003-tsv00244", "p003-tsv00245", "p003-tsv00246", "p003-tsv00247", "p003-tsv00249", "p003-tsv00250", "p003-tsv00251", "p003-tsv00252", "p003-tsv00253", "p003-tsv00254", "p003-tsv00255", "p003-tsv00256", "p003-tsv00257", "p003-tsv00259", "p003-tsv00260", "p003-tsv00261", "p003-tsv00262", "p003-tsv00263", "p003-tsv00264", "p003-tsv00266", "p003-tsv00267", "p003-tsv00268", "p003-tsv00269", "p003-tsv00270", "p003-tsv00271", "p003-tsv00272", "p003-tsv00274", "p003-tsv00275", "p003-tsv00276", "p003-tsv00277", "p003-tsv00278", "p003-tsv00280", "p003-tsv00281", "p003-tsv00282", "p003-tsv00283", "p003-tsv00284", "p003-tsv00285", "p003-tsv00286", "p003-tsv00288", "p003-tsv00289", "p003-tsv00290", "p003-tsv00291", "p003-tsv00292", "p003-tsv00293", "p003-tsv00295", "p003-tsv00296", "p003-tsv00297", "p003-tsv00298", "p003-tsv00299", "p003-tsv00300", "p003-tsv00301", "p003-tsv00303", "p003-tsv00304", "p003-tsv00305", "p003-tsv00306", "p003-tsv00307", "p003-tsv00308", "p003-tsv00310", "p003-tsv00311", "p003-tsv00312", "p003-tsv00313", "p003-tsv00314", "p003-tsv00316", "p003-tsv00317", "p003-tsv00318", "p003-tsv00319", "p003-tsv00320", "p003-tsv00321", "p003-tsv00322", "p003-tsv00512", "p003-tsv00324", "p003-tsv00325", "p003-tsv00326", "p003-tsv00327", "p003-tsv00328", "p003-tsv00329", "p003-tsv00331", "p003-tsv00332", "p003-tsv00333", "p003-tsv00334", "p003-tsv00335", "p003-tsv00337", "p003-tsv00338", "p003-tsv00339", "p003-tsv00340", "p003-tsv00341", "p003-tsv00342", "p003-tsv00516", "p003-tsv00344", "p003-tsv00345", "p003-tsv00346", "p003-tsv00347", "p003-tsv00348", "p003-tsv00350", "p003-tsv00351", "p003-tsv00352", "p003-tsv00353", "p003-tsv00354", "p003-tsv00355", "p003-tsv00356", "p003-tsv00357", "p003-tsv00359", "p003-tsv00360", "p003-tsv00520", "p003-tsv00362", "p003-tsv00363", "p003-tsv00364", "p003-tsv00365", "p003-tsv00366", "p003-tsv00367", "p003-tsv00369", "p003-tsv00370", "p003-tsv00371", "p003-tsv00372", "p003-tsv00373", "p003-tsv00374", "p003-tsv00375", "p003-tsv00376", "p003-tsv00378", "p003-tsv00379", "p003-tsv00380", "p003-tsv00381", "p003-tsv00385", "p003-tsv00386", "p003-tsv00387", "p003-tsv00388", "p003-tsv00389", "p003-tsv00390", "p003-tsv00391", "p003-tsv00393", "p003-tsv00394", "p003-tsv00395", "p003-tsv00396", "p003-tsv00397", "p003-tsv00398", "p003-tsv00399", "p003-tsv00400", "p003-tsv00402", "p003-tsv00403", "p003-tsv00404", "p003-tsv00405", "p003-tsv00406", "p003-tsv00407", "p003-tsv00408", "p003-tsv00410", "p003-tsv00411", "p003-tsv00412", "p003-tsv00413", "p003-tsv00414", "p003-tsv00415", "p003-tsv00417", "p003-tsv00418", "p003-tsv00419", "p003-tsv00420", "p003-tsv00421", "p003-tsv00422", "p003-tsv00423", "p003-tsv00425", "p003-tsv00426", "p003-tsv00427", "p003-tsv00428", "p003-tsv00429", "p003-tsv00430", "p003-tsv00524", "p003-tsv00432", "p003-tsv00433", "p003-tsv00434", "p003-tsv00435", "p003-tsv00436", "p003-tsv00437", "p003-tsv00439", "p003-tsv00440", "p003-tsv00441", "p003-tsv00442", "p003-tsv00443", "p003-tsv00444", "p003-tsv00445", "p003-tsv00446", "p003-tsv00448", "p003-tsv00449", "p003-tsv00450", "p003-tsv00451", "p003-tsv00452", "p003-tsv00453", "p003-tsv00455", "p003-tsv00456", "p003-tsv00457", "p003-tsv00458", "p003-tsv00459", "p003-tsv00460", "p003-tsv00461", "p003-tsv00462", "p003-tsv00463", "p003-tsv00465", "p003-tsv00466", "p003-tsv00467", "p003-tsv00468", "p003-tsv00469", "p003-tsv00471", "p003-tsv00528", "p003-tsv00532", "p003-tsv00474", "p003-tsv00475", "p003-tsv00476", "p003-tsv00477", "p003-tsv00481", "p003-tsv00482", "p003-tsv00483", "p003-tsv00484", "p003-tsv00485", "p003-tsv00486", "p003-tsv00487", "p003-tsv00488", "p003-tsv00490", "p003-tsv00491", "p003-tsv00492", "p003-tsv00493", "p003-tsv00494", "p003-tsv00495", "p003-tsv00496", "p003-tsv00497", "p003-tsv00498", "p003-tsv00500", "p003-tsv00501", "p003-tsv00502", "p003-tsv00503", "p003-tsv00504", "p004-tsv00024", "p004-tsv00025", "p004-tsv00026", "p004-tsv00027", "p004-tsv00028", "p004-tsv00029", "p004-tsv00031", "p004-tsv00032", "p004-tsv00033", "p004-tsv00034", "p004-tsv00036", "p004-tsv00037", "p004-tsv00038", "p004-tsv00039", "p004-tsv00040", "p004-tsv00041", "p004-tsv00042", "p004-tsv00044", "p004-tsv00045", "p004-tsv00046", "p004-tsv00047", "p004-tsv00048", "p004-tsv00050", "p004-tsv00051", "p004-tsv00054", "p004-tsv00055", "p004-tsv00056", "p004-tsv00057", "p004-tsv00058", "p004-tsv00059", "p004-tsv00060", "p004-tsv00283", "p004-tsv00062", "p004-tsv00063", "p004-tsv00064", "p004-tsv00065", "p004-tsv00066", "p004-tsv00067", "p004-tsv00068", "p004-tsv00070", "p004-tsv00071", "p004-tsv00072", "p004-tsv00074", "p004-tsv00075", "p004-tsv00076", "p004-tsv00077", "p004-tsv00078", "p004-tsv00079", "p004-tsv00080", "p004-tsv00082", "p004-tsv00083", "p004-tsv00084", "p004-tsv00085", "p004-tsv00086", "p004-tsv00087", "p004-tsv00091", "p004-tsv00092", "p004-tsv00093", "p004-tsv00094", "p004-tsv00095", "p004-tsv00096", "p004-tsv00099", "p004-tsv00100", "p004-tsv00101", "p004-tsv00102", "p004-tsv00103", "p004-tsv00104", "p004-tsv00107", "p004-tsv00108", "p004-tsv00109", "p004-tsv00110", "p004-tsv00111", "p004-tsv00112", "p004-tsv00113", "p004-tsv00114", "p004-tsv00116", "p004-tsv00117", "p004-tsv00118", "p004-tsv00119", "p004-tsv00120", "p004-tsv00121", "p004-tsv00123", "p004-tsv00124", "p004-tsv00125", "p004-tsv00128", "p004-tsv00129", "p004-tsv00130", "p004-tsv00131", "p004-tsv00132", "p004-tsv00133", "p004-tsv00134", "p004-tsv00136", "p004-tsv00137", "p004-tsv00138", "p004-tsv00139", "p004-tsv00140", "p004-tsv00141", "p004-tsv00142", "p004-tsv00144", "p004-tsv00145", "p004-tsv00146", "p004-tsv00147", "p004-tsv00148", "p004-tsv00149", "p004-tsv00150", "p004-tsv00151", "p004-tsv00152", "p004-tsv00154" ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammen-\nhang nichts anderes erfordert:\na) bedeutet der Ausdruck „Bundesrepublik Deutschland\",\nim geographischen Sinne verwendet, den Geltungsbe-\nreich des Grundgesetzes für die Bundesrepublik\nDeutschland sowie das an die Hoheitsgewässer der\nBundesrepublik Deutschland angrenzende und in\nÜbereinstimmung mit dem Völkerrecht in bezug auf\ndie Rechte, welche die Bundesrepublik Deutschland\nhinsichtlich des Meeresgrundes und des Meeresunter-\ngrundes sowie ihrer Naturschätze ausüben darf,\nsteuerrechtlich als Inland bezeichnete Gebiet;\nb\nbedeutet der Ausdruck „Jamaika“ die Insel Jamaika,\ndie Morant Cays, die Pedro Cays und die dazugehöri-\ngen abhängigen Gebiete; im geographischen Sinne\nverwendet umfaßt der Ausdruck „Jamaika“ die Ho-\nheitsgewässer Jamaikas einschließlich derjenigen Ge-\nbiete außerhalb der Hoheitsgewässer, die nach dem\nVölkerrecht und jamaikanischem Recht als Gebiete\ngelten, in denen Jamaika seine Rechte hinsichtlich\ndes Meeresgrundes und des Meeresuntergrundes so-\nwie ihrer Naturschätze ausüben darf;\nbedeuten die Ausdrücke „ein Vertragstaat” und „der\nc\nandere Vertragstaat\", je nach dem Zusammenhang,\ndie Bundesrepublik Deutschland oder Jamaika;\numfaßt der Ausdruck „Person“ natürliche Personen,\nd\nGesellschaften und alle anderen Personenvereinigun-\ngen, die für die Besteuerung wie Rechtsträger behan-\ndelt werden;\n&\nbedeutet der Ausdruck „Gesellschaft“ juristische Per-\nsonen oder Rechtsträger, die für die Besteuerung wie\njuristische Personen behandelt werden;\nbedeuten die Ausdrücke „eine in einem Vertragstaat\nansässige Person“ und „eine in dem anderen Vertrag-\nstaat ansässige Person”, je nach dem Zusammenhang,\neine in der Bundesrepublik Deutschland ansässige\nPerson oder eine in Jamaika ansässige Person;\nbedeuten die Ausdrücke „Unternehmen eines Ver-\ng\ntragstaats“ und „Unternehmen des anderen Vertrag-\nstaats”, je nachdem, ein Unternehmen, das von einer\nin einem Vertragstaat ansässigen Person .betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nh\n=\nbedeutet der Ausdruck „Staatsangehöriger“\naa) in bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutsch-\nland sowie alle juristischen Personen, Personen-\ngesellschaften und anderen Personenvereinigun-\ngen, die nach dem in der Bundesrepublik\nDeutschland geltenden Recht errichtet worden\nsind; :\nin bezug auf Jamaika alle natürlichen Personen,\nbb\ndie Staatsangehörige von Jamaika sind, und alle\njuristischen Personen, Personenvereinigungen\nund anderen Rechtsträger, die nach dem in\nJamaika geltenden Recht errichtet worden sind;\nbedeutet der Ausdruck „zuständige Behörde“ auf\nseiten der Bundesrepublik Deutschland den Bundes-\nminister der Finanzen und auf seiten Jamaikas den\nfür die Finanzen verantwortlichen Minister oder\nseinen bevollmächtigten Vertreter;\nj) umfaßt der Ausdruck „internationaler Verkehr” auch\nden Verkehr zwischen Orten desselben Staates im\nVerlauf einer Reise, die sich über mehrere Staaten er-\nstreckt." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 57.860718618758746, 263.8252482735942, 280.7213812412505, 317.25470568891814 ], "source_line_ids": [ "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00157", "p004-tsv00158", "p004-tsv00159", "p004-tsv00160", "p004-tsv00161", "p004-tsv00162", "p004-tsv00163", "p004-tsv00165", "p004-tsv00166", "p004-tsv00167", "p004-tsv00168", "p004-tsv00169", "p004-tsv00170", "p004-tsv00171", "p004-tsv00173", "p004-tsv00174", "p004-tsv00175", "p004-tsv00176", "p004-tsv00177", "p004-tsv00178", "p004-tsv00179", "p004-tsv00180", "p004-tsv00182", "p004-tsv00183", "p004-tsv00184", "p004-tsv00185", "p004-tsv00186", "p004-tsv00187", "p004-tsv00188", "p004-tsv00189", "p004-tsv00191", "p004-tsv00192", "p004-tsv00193", "p004-tsv00194", "p004-tsv00195", "p004-tsv00196", "p004-tsv00197", "p004-tsv00199", "p004-tsv00200" ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts ande-\nres erfordert, jeder nicht anders definierte Ausdruck die\nBedeutung, die ihm nach dem Recht dieses Vertragstaats\nüber die Steuern zukommt, welche Gegenstand dieses\nAbkommens sind." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-053", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 58.13756416238917, 322.23776389345613, 280.7213812412505, 405.28873396908915 ], "source_line_ids": [ "pdf-004-line-053", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00203", "p004-tsv00204", "p004-tsv00205", "p004-tsv00206", "p004-tsv00207", "p004-tsv00208", "p004-tsv00209", "p004-tsv00210", "p004-tsv00212", "p004-tsv00213", "p004-tsv00214", "p004-tsv00215", "p004-tsv00216", "p004-tsv00217", "p004-tsv00218", "p004-tsv00219", "p004-tsv00220", "p004-tsv00222", "p004-tsv00223", "p004-tsv00224", "p004-tsv00225", "p004-tsv00226", "p004-tsv00227", "p004-tsv00228", "p004-tsv00229", "p004-tsv00231", "p004-tsv00232", "p004-tsv00233", "p004-tsv00234", "p004-tsv00235", "p004-tsv00236", "p004-tsv00237", "p004-tsv00238", "p004-tsv00239", "p004-tsv00241", "p004-tsv00242", "p004-tsv00243", "p004-tsv00244", "p004-tsv00245", "p004-tsv00246", "p004-tsv00247", "p004-tsv00249", "p004-tsv00250", "p004-tsv00251", "p004-tsv00252", "p004-tsv00253", "p004-tsv00254", "p004-tsv00255", "p004-tsv00256", "p004-tsv00257", "p004-tsv00259", "p004-tsv00260", "p004-tsv00261", "p004-tsv00262", "p004-tsv00263", "p004-tsv00264", "p004-tsv00265", "p004-tsv00267", "p004-tsv00268", "p004-tsv00269", "p004-tsv00270", "p004-tsv00271", "p004-tsv00272", "p004-tsv00273", "p004-tsv00274", "p004-tsv00276", "p004-tsv00277", "p004-tsv00278", "p004-tsv00279" ], "text": "(3) Sind nach diesem Abkommen Einkünfte in einem\nVertragstaat von der Steuer befreit oder werden sie zu\neinem ermäßigten Satz besteuert und sind diese Ein-\nkünfte in dem anderen Vertragstaat nur mit dem Betrag\nsteuerpflichtig, der. in diesen anderen Staat überwiesen\noder dort entgegengenommen wird, so gilt die nach die-\nsem Abkommen im erstgenannten Staat zu gewährende\nSteuerbefreiung oder -vergünstigung nur für die so über-\nwiesenen oder entgegengenommenen Beträge." } ], "source_heading_line_ids": [ "pdf-003-line-036", "pdf-003-line-038" ], "source_heading_word_ids": [ "p003-tsv00149", "p003-tsv00150", "p003-tsv00152", "p003-tsv00153" ], "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 81.66943537097526, 274.8987109503453, 304.5300979934671, 768.2214731996054 ], "source_line_ids": [ "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-062", "pdf-003-line-066", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-084", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-103", "pdf-003-line-106", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-133", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-136", "pdf-003-line-137", "pdf-003-line-140", "pdf-003-line-142", "pdf-003-line-144" ], "source_page": 3 }, { "bbox": [ 57.860718618758746, 76.96056560341994, 280.7213812412505, 405.28873396908915 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-006", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-022", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-040", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069" ], "source_page": 4 } ], "title": "Artikel 3\nAllgemeine Definitionen" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 58.41440970601959, 442.661670503124, 280.998226784881, 497.47531075304175 ], "source_line_ids": [ "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00295", "p004-tsv00296", "p004-tsv00297", "p004-tsv00298", "p004-tsv00299", "p004-tsv00300", "p004-tsv00301", "p004-tsv00303", "p004-tsv00304", "p004-tsv00305", "p004-tsv00306", "p004-tsv00307", "p004-tsv00308", "p004-tsv00309", "p004-tsv00311", "p004-tsv00312", "p004-tsv00313", "p004-tsv00314", "p004-tsv00315", "p004-tsv00316", "p004-tsv00317", "p004-tsv00318", "p004-tsv00319", "p004-tsv00320", "p004-tsv00322", "p004-tsv00323", "p004-tsv00324", "p004-tsv00325", "p004-tsv00326", "p004-tsv00327", "p004-tsv00328", "p004-tsv00330", "p004-tsv00331", "p004-tsv00332", "p004-tsv00333", "p004-tsv00334", "p004-tsv00335", "p004-tsv00336", "p004-tsv00338", "p004-tsv00339", "p004-tsv00340", "p004-tsv00341" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der\nAusdruck „eine in einem Vertragstaat ansässige Person“\neine Person, die nach dem Recht dieses Staates dort auf\nGrund ihres Wohnsitzes, ihres ständigen Aufenthalts, des\nOrtes ihrer Geschäftsleitung oder eines anderen ähn-\nlichen Merkmals steuerpflichtig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-087", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103", "pdf-004-line-106", "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-130", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-133", "pdf-004-line-136", "pdf-004-line-137" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 58.41440970601959, 501.0741861229859, 280.998226784881, 741.9219993423216 ], "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-087", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103", "pdf-004-line-106", "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-130", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-133", "pdf-004-line-136", "pdf-004-line-137" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00344", "p004-tsv00345", "p004-tsv00346", "p004-tsv00347", "p004-tsv00348", "p004-tsv00349", "p004-tsv00350", "p004-tsv00351", "p004-tsv00352", "p004-tsv00353", "p004-tsv00355", "p004-tsv00356", "p004-tsv00357", "p004-tsv00358", "p004-tsv00359", "p004-tsv00363", "p004-tsv00364", "p004-tsv00365", "p004-tsv00366", "p004-tsv00367", "p004-tsv00368", "p004-tsv00369", "p004-tsv00370", "p004-tsv00371", "p004-tsv00372", "p004-tsv00374", "p004-tsv00375", "p004-tsv00376", "p004-tsv00377", "p004-tsv00378", "p004-tsv00379", "p004-tsv00380", "p004-tsv00381", "p004-tsv00383", "p004-tsv00384", "p004-tsv00385", "p004-tsv00386", "p004-tsv00387", "p004-tsv00388", "p004-tsv00389", "p004-tsv00390", "p004-tsv00392", "p004-tsv00393", "p004-tsv00394", "p004-tsv00395", "p004-tsv00396", "p004-tsv00397", "p004-tsv00398", "p004-tsv00399", "p004-tsv00400", "p004-tsv00402", "p004-tsv00403", "p004-tsv00404", "p004-tsv00405", "p004-tsv00406", "p004-tsv00407", "p004-tsv00408", "p004-tsv00409", "p004-tsv00410", "p004-tsv00412", "p004-tsv00413", "p004-tsv00414", "p004-tsv00415", "p004-tsv00416", "p004-tsv00418", "p004-tsv00536", "p004-tsv00421", "p004-tsv00422", "p004-tsv00423", "p004-tsv00424", "p004-tsv00425", "p004-tsv00426", "p004-tsv00427", "p004-tsv00540", "p004-tsv00429", "p004-tsv00430", "p004-tsv00431", "p004-tsv00432", "p004-tsv00433", "p004-tsv00434", "p004-tsv00435", "p004-tsv00437", "p004-tsv00438", "p004-tsv00439", "p004-tsv00440", "p004-tsv00441", "p004-tsv00442", "p004-tsv00443", "p004-tsv00444", "p004-tsv00445", "p004-tsv00447", "p004-tsv00448", "p004-tsv00449", "p004-tsv00450", "p004-tsv00451", "p004-tsv00452", "p004-tsv00453", "p004-tsv00454", "p004-tsv00455", "p004-tsv00456", "p004-tsv00458", "p004-tsv00459", "p004-tsv00460", "p004-tsv00461", "p004-tsv00462", "p004-tsv00463", "p004-tsv00464", "p004-tsv00465", "p004-tsv00467", "p004-tsv00468", "p004-tsv00469", "p004-tsv00472", "p004-tsv00473", "p004-tsv00474", "p004-tsv00475", "p004-tsv00476", "p004-tsv00477", "p004-tsv00478", "p004-tsv00479", "p004-tsv00480", "p004-tsv00482", "p004-tsv00483", "p004-tsv00484", "p004-tsv00485", "p004-tsv00486", "p004-tsv00487", "p004-tsv00488", "p004-tsv00490", "p004-tsv00491", "p004-tsv00492", "p004-tsv00493", "p004-tsv00494", "p004-tsv00495", "p004-tsv00496", "p004-tsv00497", "p004-tsv00498", "p004-tsv00499", "p004-tsv00501", "p004-tsv00502", "p004-tsv00503", "p004-tsv00504", "p004-tsv00544", "p004-tsv00507", "p004-tsv00508", "p004-tsv00509", "p004-tsv00510", "p004-tsv00511", "p004-tsv00512", "p004-tsv00513", "p004-tsv00548", "p004-tsv00515", "p004-tsv00516", "p004-tsv00517", "p004-tsv00518", "p004-tsv00519", "p004-tsv00520", "p004-tsv00521", "p004-tsv00523", "p004-tsv00524", "p004-tsv00525", "p004-tsv00526", "p004-tsv00527", "p004-tsv00528", "p004-tsv00529", "p004-tsv00531", "p004-tsv00532" ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohnstätte, so gilt sie als in dem Vertragstaat ansäs-\nsig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Beziehungen hat (Mittelpunkt der\nLebensinteressen).\nb\nKann nicht bestimmt werden, in welchem Vertrag-\n=\nstaat die Person den Mittelpunkt der Lebensinteres-\nsen hat, oder verfügt sie in keinem der Vertragstaa-\nten über eine ständige Wohnstätte, so gilt sie als in\ndem Vertragstaat ansässig, in dem sie ihren gewöhn-\nlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in bei-\nden Vertragstaaten oder in keinem der Vertragstaa-\nten, so gilt sie als in dem Vertragstaat ansässig, des-\nsen Staatsangehörigkeit sie besitzt.\nd\nBesitzt die Person die Staatsangehörigkeit beider Ver-\n=\ntragstaaten oder keines Vertragstaats, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-140", "pdf-004-line-141", "pdf-005-line-004", "pdf-005-line-005" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 58.69125524965003, 747.7355672476159, 281.27507232851144, 764.6225978296612 ], "source_line_ids": [ "pdf-004-line-140", "pdf-004-line-141" ], "source_page": 4 }, { "bbox": [ 84.43789080727952, 76.68372903650115, 307.0217078861409, 94.1244327523841 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-005" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv00552", "p004-tsv00553", "p004-tsv00554", "p004-tsv00555", "p004-tsv00556", "p004-tsv00557", "p004-tsv00558", "p004-tsv00559", "p004-tsv00560", "p004-tsv00561", "p004-tsv00563", "p004-tsv00564", "p004-tsv00565", "p004-tsv00566", "p004-tsv00567", "p004-tsv00568", "p004-tsv00569", "p004-tsv00570", "p004-tsv00571", "p005-tsv00010", "p005-tsv00011", "p005-tsv00012", "p005-tsv00013", "p005-tsv00014", "p005-tsv00015", "p005-tsv00016", "p005-tsv00017", "p005-tsv00018", "p005-tsv00020", "p005-tsv00021" ], "text": "(3) Ist nach Absatz 1 eine juristische Person in beiden\nVertragstaaten ansässig, so gilt sie als in dem Vertrag-\nstaat ansässig, in dem sich der Ort ihrer tatsächlichen\nGeschäftsleitung befindet." } ], "source_heading_line_ids": [ "pdf-004-line-070", "pdf-004-line-072" ], "source_heading_word_ids": [ "p004-tsv00287", "p004-tsv00288", "p004-tsv00290", "p004-tsv00291" ], "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 58.41440970601959, 415.5316869450839, 281.27507232851144, 764.6225978296612 ], "source_line_ids": [ "pdf-004-line-070", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-082", "pdf-004-line-084", "pdf-004-line-086", "pdf-004-line-087", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103", "pdf-004-line-106", "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-130", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-133", "pdf-004-line-136", "pdf-004-line-137", "pdf-004-line-140", "pdf-004-line-141" ], "source_page": 4 }, { "bbox": [ 84.43789080727952, 76.68372903650115, 307.0217078861409, 94.1244327523841 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-005" ], "source_page": 5 } ], "title": "Artikel 4\nSteuerlicher Wohnsitz" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 84.43789080727952, 145.062361065439, 307.2985534297713, 181.05111476488 ], "source_line_ids": [ "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00032", "p005-tsv00033", "p005-tsv00034", "p005-tsv00035", "p005-tsv00036", "p005-tsv00037", "p005-tsv00038", "p005-tsv00040", "p005-tsv00041", "p005-tsv00042", "p005-tsv00043", "p005-tsv00044", "p005-tsv00046", "p005-tsv00047", "p005-tsv00048", "p005-tsv00049", "p005-tsv00050", "p005-tsv00051", "p005-tsv00052", "p005-tsv00053", "p005-tsv00054", "p005-tsv00056", "p005-tsv00057", "p005-tsv00058" ], "text": "(1) In Sinne dieses Abkommens bedeutet der\nAusdruck „Betriebstätte* eine feste Geschäftseinrich-\ntung, in der die Tätigkeit des Unternehmens ganz oder\nteilweise ausgeübt wird." }, { "id": "para-2", "source_line_ids": [ "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-043", "pdf-005-line-045" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 84.99158189454036, 186.58784610325552, 307.5753989734018, 322.5146004603749 ], "source_line_ids": [ "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-043", "pdf-005-line-045" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00062", "p005-tsv00063", "p005-tsv00064", "p005-tsv00065", "p005-tsv00143", "p005-tsv00144", "p005-tsv00067", "p005-tsv00069", "p005-tsv00070", "p005-tsv00071", "p005-tsv00072", "p005-tsv00073", "p005-tsv00075", "p005-tsv00076", "p005-tsv00077", "p005-tsv00079", "p005-tsv00080", "p005-tsv00081", "p005-tsv00083", "p005-tsv00084", "p005-tsv00085", "p005-tsv00087", "p005-tsv00088", "p005-tsv00089", "p005-tsv00093", "p005-tsv00094", "p005-tsv00095", "p005-tsv00096", "p005-tsv00097", "p005-tsv00098", "p005-tsv00099", "p005-tsv00101", "p005-tsv00105", "p005-tsv00106", "p005-tsv00107", "p005-tsv00108", "p005-tsv00109", "p005-tsv00110", "p005-tsv00111", "p005-tsv00112", "p005-tsv00114", "p005-tsv00115", "p005-tsv00116", "p005-tsv00117", "p005-tsv00118", "p005-tsv00121", "p005-tsv00122", "p005-tsv00123", "p005-tsv00124", "p005-tsv00125", "p005-tsv00126", "p005-tsv00127", "p005-tsv00128", "p005-tsv00130", "p005-tsv00131" ], "text": "(2) Der Ausdruck „Betriebstätte”\numfaßt insbeson-\ndere:\na) einen Ort der Leitung,\nb) eine Zweigniederlassung,\nc) eine Geschäftsstelle,\nd) eine Fabrikationsstätte,\ne) eine Werkstätte,\nf) ein Ladengeschäft oder eine andere Verkaufseinrich-\ntung,\ng) ein Bergwerk, einen Steinbruch oder eine andere\nStätte der Ausbeutung von Bodenschätzen,\nh) eine Bauausführung oder Montage, deren Dauer sechs\nMonate überschreitet." }, { "id": "para-3", "source_line_ids": [ "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-088" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 85.26842743817079, 329.9891877671819, 307.8522445170322, 545.3680368299902 ], "source_line_ids": [ "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-088" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00135", "p005-tsv00136", "p005-tsv00137", "p005-tsv00138", "p005-tsv00139", "p005-tsv00148", "p005-tsv00149", "p005-tsv00150", "p005-tsv00151", "p005-tsv00152", "p005-tsv00153", "p005-tsv00154", "p005-tsv00156", "p005-tsv00157", "p005-tsv00158", "p005-tsv00159", "p005-tsv00160", "p005-tsv00161", "p005-tsv00162", "p005-tsv00164", "p005-tsv00165", "p005-tsv00166", "p005-tsv00167", "p005-tsv00170", "p005-tsv00171", "p005-tsv00172", "p005-tsv00173", "p005-tsv00174", "p005-tsv00175", "p005-tsv00176", "p005-tsv00289", "p005-tsv00178", "p005-tsv00179", "p005-tsv00180", "p005-tsv00181", "p005-tsv00182", "p005-tsv00183", "p005-tsv00185", "p005-tsv00186", "p005-tsv00187", "p005-tsv00188", "p005-tsv00191", "p005-tsv00192", "p005-tsv00193", "p005-tsv00194", "p005-tsv00195", "p005-tsv00196", "p005-tsv00197", "p005-tsv00198", "p005-tsv00200", "p005-tsv00201", "p005-tsv00202", "p005-tsv00203", "p005-tsv00204", "p005-tsv00205", "p005-tsv00206", "p005-tsv00208", "p005-tsv00209", "p005-tsv00210", "p005-tsv00211", "p005-tsv00212", "p005-tsv00213", "p005-tsv00214", "p005-tsv00216", "p005-tsv00217", "p005-tsv00218", "p005-tsv00221", "p005-tsv00222", "p005-tsv00223", "p005-tsv00224", "p005-tsv00225", "p005-tsv00226", "p005-tsv00293", "p005-tsv00228", "p005-tsv00229", "p005-tsv00230", "p005-tsv00231", "p005-tsv00232", "p005-tsv00233", "p005-tsv00234", "p005-tsv00236", "p005-tsv00237", "p005-tsv00238", "p005-tsv00239", "p005-tsv00240", "p005-tsv00241", "p005-tsv00242", "p005-tsv00244", "p005-tsv00247", "p005-tsv00248", "p005-tsv00249", "p005-tsv00250", "p005-tsv00251", "p005-tsv00252", "p005-tsv00297", "p005-tsv00254", "p005-tsv00255", "p005-tsv00256", "p005-tsv00257", "p005-tsv00258", "p005-tsv00259", "p005-tsv00260", "p005-tsv00261", "p005-tsv00263", "p005-tsv00264", "p005-tsv00265", "p005-tsv00266", "p005-tsv00267", "p005-tsv00269", "p005-tsv00270", "p005-tsv00271", "p005-tsv00272", "p005-tsv00273", "p005-tsv00274", "p005-tsv00276", "p005-tsv00277", "p005-tsv00278", "p005-tsv00279", "p005-tsv00280", "p005-tsv00281", "p005-tsv00282", "p005-tsv00284", "p005-tsv00285" ], "text": "(3) Als Betriebstätten gelten nicht:\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nBestände von Gütern oder Waren des Unterneh-\nb\nmens, die ausschließlich zur Lagerung, Ausstellung\noder Auslieferung unterhalten werden;\nc) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen bearbeitet oder ver-\narbeitet zu werden;\neine feste Geschäftseinrichtung, die ausschließlich zu\nd\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\neine feste Geschäftseinrichtung, die ausschließlich zu\ne\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten\nauszuüben, die vorbereitender Art sind oder eine\nHilfstätigkeit darstellen." }, { "id": "para-4", "source_line_ids": [ "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-108", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 85.26842743817079, 551.4584413022033, 308.405935604293, 694.5829463992109 ], "source_line_ids": [ "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-108", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00301", "p005-tsv00302", "p005-tsv00303", "p005-tsv00304", "p005-tsv00305", "p005-tsv00306", "p005-tsv00307", "p005-tsv00308", "p005-tsv00309", "p005-tsv00311", "p005-tsv00312", "p005-tsv00313", "p005-tsv00314", "p005-tsv00315", "p005-tsv00316", "p005-tsv00317", "p005-tsv00318", "p005-tsv00319", "p005-tsv00320", "p005-tsv00321", "p005-tsv00323", "p005-tsv00324", "p005-tsv00325", "p005-tsv00326", "p005-tsv00327", "p005-tsv00328", "p005-tsv00329", "p005-tsv00331", "p005-tsv00332", "p005-tsv00333", "p005-tsv00334", "p005-tsv00335", "p005-tsv00336", "p005-tsv00337", "p005-tsv00338", "p005-tsv00339", "p005-tsv00341", "p005-tsv00342", "p005-tsv00343", "p005-tsv00344", "p005-tsv00346", "p005-tsv00347", "p005-tsv00348", "p005-tsv00349", "p005-tsv00350", "p005-tsv00351", "p005-tsv00352", "p005-tsv00353", "p005-tsv00354", "p005-tsv00356", "p005-tsv00357", "p005-tsv00358", "p005-tsv00359", "p005-tsv00360", "p005-tsv00361", "p005-tsv00362", "p005-tsv00364", "p005-tsv00365", "p005-tsv00366", "p005-tsv00367", "p005-tsv00368", "p005-tsv00369", "p005-tsv00370", "p005-tsv00371", "p005-tsv00373", "p005-tsv00374", "p005-tsv00375", "p005-tsv00376", "p005-tsv00377", "p005-tsv00378", "p005-tsv00379", "p005-tsv00380", "p005-tsv00381", "p005-tsv00383", "p005-tsv00384", "p005-tsv00385", "p005-tsv00386", "p005-tsv00387", "p005-tsv00388", "p005-tsv00389", "p005-tsv00431", "p005-tsv00391", "p005-tsv00392", "p005-tsv00393", "p005-tsv00394", "p005-tsv00395", "p005-tsv00396", "p005-tsv00397", "p005-tsv00398", "p005-tsv00400", "p005-tsv00401", "p005-tsv00402", "p005-tsv00403", "p005-tsv00404", "p005-tsv00405", "p005-tsv00406", "p005-tsv00407", "p005-tsv00409", "p005-tsv00410", "p005-tsv00411", "p005-tsv00412", "p005-tsv00413", "p005-tsv00414", "p005-tsv00415", "p005-tsv00417", "p005-tsv00418", "p005-tsv00419", "p005-tsv00420", "p005-tsv00421", "p005-tsv00422", "p005-tsv00423", "p005-tsv00425", "p005-tsv00426", "p005-tsv00427" ], "text": "(4) Ist eine Person — mit Ausnahme eines unabhängi-\ngen Vertreters im Sinne des Absatzes 5 — in einem Ver-\ntragstaat für ein Unternehmen des anderen Vertragstaats\ntätig, so gilt eine in dem erstgenannten Staat gelegene\nBetriebstätte als gegeben, wenn\na) die Person eine Vollmacht besitzt, im Namen des\n“ Unternehmens Verträge abzuschließen, und die Voll-\nmacht in diesem Staat gewöhnlich ausübt, es sei\ndenn, daß sich ihre Tätigkeit auf den Einkauf von\nGütern oder Waren für das Unternehmen beschränkt;\nb\ndie Person eine Vollmacht besitzt, aus Beständen von\nGütern oder Waren des Unternehmens, die sie in\ndiesem Staat unterhält, Bestellungen für das Unter-\nnehmen auszuführen, und die Vollmacht in diesem\nStaat gewöhnlich ausübt." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 85.82211852543163, 700.396514304505, 308.12909006066263, 762.6847418612298 ], "source_line_ids": [ "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00435", "p005-tsv00436", "p005-tsv00437", "p005-tsv00438", "p005-tsv00439", "p005-tsv00440", "p005-tsv00441", "p005-tsv00443", "p005-tsv00444", "p005-tsv00445", "p005-tsv00446", "p005-tsv00447", "p005-tsv00448", "p005-tsv00449", "p005-tsv00450", "p005-tsv00451", "p005-tsv00453", "p005-tsv00454", "p005-tsv00455", "p005-tsv00456", "p005-tsv00457", "p005-tsv00458", "p005-tsv00459", "p005-tsv00460", "p005-tsv00461", "p005-tsv00463", "p005-tsv00464", "p005-tsv00465", "p005-tsv00466", "p005-tsv00467", "p005-tsv00468", "p005-tsv00469", "p005-tsv00471", "p005-tsv00472", "p005-tsv00473", "p005-tsv00474", "p005-tsv00475", "p005-tsv00476", "p005-tsv00478", "p005-tsv00479", "p005-tsv00480", "p005-tsv00481", "p005-tsv00482", "p005-tsv00483", "p005-tsv00485", "p005-tsv00486" ], "text": "(5) Ein Unternehmen eines Vertragstaats wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionär oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätig-\nkeit handeln." }, { "id": "para-6", "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-005", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 82.49729694179547, 280.7213812412505, 147.27705360078923 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-005", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00024", "p006-tsv00025", "p006-tsv00026", "p006-tsv00027", "p006-tsv00028", "p006-tsv00030", "p006-tsv00031", "p006-tsv00032", "p006-tsv00033", "p006-tsv00034", "p006-tsv00035", "p006-tsv00037", "p006-tsv00038", "p006-tsv00039", "p006-tsv00040", "p006-tsv00041", "p006-tsv00042", "p006-tsv00043", "p006-tsv00044", "p006-tsv00045", "p006-tsv00047", "p006-tsv00048", "p006-tsv00049", "p006-tsv00050", "p006-tsv00051", "p006-tsv00052", "p006-tsv00053", "p006-tsv00055", "p006-tsv00056", "p006-tsv00057", "p006-tsv00058", "p006-tsv00059", "p006-tsv00060", "p006-tsv00061", "p006-tsv00062", "p006-tsv00064", "p006-tsv00065", "p006-tsv00066", "p006-tsv00067", "p006-tsv00068", "p006-tsv00069", "p006-tsv00070", "p006-tsv00071", "p006-tsv00072", "p006-tsv00074", "p006-tsv00075", "p006-tsv00076", "p006-tsv00077", "p006-tsv00078" ], "text": "(6) Ein Versicherungsunternehmen eines Vertragstaats\nwird, abgesehen vom Rückversicherungsgeschäft, so be-\nhandelt, als habe es eine Betriebstätte in dem anderen\nVertragstaat, wenn es in diesem anderen Vertragstaat\nüber einen Angestellten oder Vertreter — mit Ausnahme\nder in Absatz 5 erwähnten Vertreter — Prämien einzieht\noder dort gelegene Risiken versichert." }, { "id": "para-7", "source_line_ids": [ "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-030" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.41440970601959, 152.81378493916475, 280.7213812412505, 215.6556856297271 ], "source_line_ids": [ "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-030" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00082", "p006-tsv00083", "p006-tsv00084", "p006-tsv00085", "p006-tsv00086", "p006-tsv00087", "p006-tsv00088", "p006-tsv00089", "p006-tsv00090", "p006-tsv00092", "p006-tsv00093", "p006-tsv00094", "p006-tsv00095", "p006-tsv00096", "p006-tsv00097", "p006-tsv00099", "p006-tsv00100", "p006-tsv00101", "p006-tsv00102", "p006-tsv00103", "p006-tsv00104", "p006-tsv00105", "p006-tsv00106", "p006-tsv00107", "p006-tsv00109", "p006-tsv00110", "p006-tsv00111", "p006-tsv00112", "p006-tsv00113", "p006-tsv00114", "p006-tsv00115", "p006-tsv00116", "p006-tsv00118", "p006-tsv00119", "p006-tsv00120", "p006-tsv00121", "p006-tsv00122", "p006-tsv00123", "p006-tsv00124", "p006-tsv00125", "p006-tsv00127", "p006-tsv00128", "p006-tsv00129", "p006-tsv00130", "p006-tsv00131", "p006-tsv00132", "p006-tsv00133", "p006-tsv00134", "p006-tsv00135", "p006-tsv00137", "p006-tsv00138", "p006-tsv00139" ], "text": "(7) Allein dadurch, daß eine in einem Vertragstaat an-\nsässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem ande-\nren Vertragstaat ansässig ist oder dort (entweder durch\neine Betriebstätte oder in anderer Weise) ihre Tätigkeit\nausübt, wird eine der beiden Gesellschaften nicht zur Be-\ntriebstätte der anderen." } ], "source_heading_line_ids": [ "pdf-005-line-009", "pdf-005-line-011" ], "source_heading_word_ids": [ "p005-tsv00025", "p005-tsv00026", "p005-tsv00028" ], "source_pages": [ 5, 6 ], "source_spans": [ { "bbox": [ 84.43789080727952, 117.93237750739888, 308.405935604293, 762.6847418612298 ], "source_line_ids": [ "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-043", "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-108", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131" ], "source_page": 5 }, { "bbox": [ 58.13756416238917, 82.49729694179547, 280.7213812412505, 215.6556856297271 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-005", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015", "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-030" ], "source_page": 6 } ], "title": "Artikel 5\nBetriebstätte" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.41440970601959, 258.84219006905624, 280.44453569762015, 285.4185004932588 ], "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00151", "p006-tsv00152", "p006-tsv00153", "p006-tsv00154", "p006-tsv00155", "p006-tsv00156", "p006-tsv00157", "p006-tsv00159", "p006-tsv00160", "p006-tsv00161", "p006-tsv00162", "p006-tsv00163", "p006-tsv00164", "p006-tsv00165", "p006-tsv00166", "p006-tsv00168", "p006-tsv00169" ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 291.2320683985531, 280.44453569762015, 411.93281157513974 ], "source_line_ids": [ "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00173", "p006-tsv00174", "p006-tsv00175", "p006-tsv00176", "p006-tsv00177", "p006-tsv00178", "p006-tsv00180", "p006-tsv00181", "p006-tsv00182", "p006-tsv00183", "p006-tsv00184", "p006-tsv00185", "p006-tsv00186", "p006-tsv00187", "p006-tsv00188", "p006-tsv00190", "p006-tsv00191", "p006-tsv00192", "p006-tsv00193", "p006-tsv00194", "p006-tsv00195", "p006-tsv00196", "p006-tsv00197", "p006-tsv00198", "p006-tsv00200", "p006-tsv00201", "p006-tsv00202", "p006-tsv00203", "p006-tsv00204", "p006-tsv00205", "p006-tsv00206", "p006-tsv00208", "p006-tsv00209", "p006-tsv00210", "p006-tsv00211", "p006-tsv00212", "p006-tsv00213", "p006-tsv00214", "p006-tsv00216", "p006-tsv00217", "p006-tsv00218", "p006-tsv00219", "p006-tsv00220", "p006-tsv00221", "p006-tsv00222", "p006-tsv00223", "p006-tsv00224", "p006-tsv00226", "p006-tsv00227", "p006-tsv00228", "p006-tsv00229", "p006-tsv00230", "p006-tsv00231", "p006-tsv00232", "p006-tsv00234", "p006-tsv00235", "p006-tsv00236", "p006-tsv00237", "p006-tsv00238", "p006-tsv00239", "p006-tsv00241", "p006-tsv00242", "p006-tsv00243", "p006-tsv00244", "p006-tsv00245", "p006-tsv00246", "p006-tsv00247", "p006-tsv00248", "p006-tsv00250", "p006-tsv00251", "p006-tsv00252", "p006-tsv00253", "p006-tsv00254", "p006-tsv00255", "p006-tsv00256", "p006-tsv00257", "p006-tsv00259", "p006-tsv00260", "p006-tsv00261", "p006-tsv00262", "p006-tsv00263", "p006-tsv00265", "p006-tsv00266", "p006-tsv00267", "p006-tsv00268", "p006-tsv00269", "p006-tsv00270", "p006-tsv00271", "p006-tsv00273" ], "text": "(2) Der Ausdruck „unbewegliches Vermögen\" be-\nstimmt sich nach dem Recht des Vertragstaats, in dem\ndas Vermögen liegt. Der Ausdruck umfaßt in jedem Fall\ndas Zubehör zum unbeweglichen Vermögen, das lebende\nund tote Inventar land- und forstwirtschaftlicher Be-\ntriebe, die Rechte, auf die die Vorschriften des Privat-\nrechts über Grundstücke Anwendung finden, die Nut-\nzungsrechte an unbeweglichem Vermögen sowie die\nRechte auf veränderliche oder feste Vergütungen für die\nAusbeutung oder das Recht auf Ausbeutung von Mine-\nralvorkommen, Quellen und anderen Bodenschätzen;\nSchiffe und Luftfahrzeuge gelten nicht als unbewegliches\nVermögen." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 418.30005261427164, 280.44453569762015, 454.0119697467938 ], "source_line_ids": [ "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00277", "p006-tsv00278", "p006-tsv00279", "p006-tsv00280", "p006-tsv00281", "p006-tsv00282", "p006-tsv00283", "p006-tsv00284", "p006-tsv00285", "p006-tsv00286", "p006-tsv00288", "p006-tsv00289", "p006-tsv00290", "p006-tsv00291", "p006-tsv00292", "p006-tsv00293", "p006-tsv00294", "p006-tsv00296", "p006-tsv00297", "p006-tsv00298", "p006-tsv00299", "p006-tsv00300", "p006-tsv00301", "p006-tsv00302", "p006-tsv00304" ], "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittel-\nbaren Nutzung, der Vermietung oder Verpachtung sowie\njeder anderen Art der Nutzung unbeweglichen Vermö-\ngens." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-073", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 460.10237421900695, 280.44453569762015, 495.8142913515291 ], "source_line_ids": [ "pdf-006-line-073", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00308", "p006-tsv00309", "p006-tsv00310", "p006-tsv00311", "p006-tsv00312", "p006-tsv00313", "p006-tsv00314", "p006-tsv00315", "p006-tsv00316", "p006-tsv00317", "p006-tsv00318", "p006-tsv00320", "p006-tsv00321", "p006-tsv00322", "p006-tsv00323", "p006-tsv00324", "p006-tsv00325", "p006-tsv00327", "p006-tsv00328", "p006-tsv00329", "p006-tsv00330", "p006-tsv00331", "p006-tsv00332", "p006-tsv00333", "p006-tsv00335", "p006-tsv00336", "p006-tsv00337", "p006-tsv00338", "p006-tsv00339" ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbeweglichem Vermögen eines Unternehmens und für\nEinkünfte aus unbeweglichem Vermögen, das der Aus-\nübung eines freien Berufs dient." } ], "source_heading_line_ids": [ "pdf-006-line-031", "pdf-006-line-033" ], "source_heading_word_ids": [ "p006-tsv00143", "p006-tsv00144", "p006-tsv00146", "p006-tsv00147" ], "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 231.71220651101615, 280.44453569762015, 495.8142913515291 ], "source_line_ids": [ "pdf-006-line-031", "pdf-006-line-033", "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071", "pdf-006-line-073", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6 } ], "title": "Artikel 6\nUnbewegliches Vermögen" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-091", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 57.860718618758746, 539.5544689246958, 280.44453569762015, 612.6393225912528 ], "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-091", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00350", "p006-tsv00351", "p006-tsv00352", "p006-tsv00353", "p006-tsv00354", "p006-tsv00355", "p006-tsv00357", "p006-tsv00358", "p006-tsv00359", "p006-tsv00360", "p006-tsv00361", "p006-tsv00362", "p006-tsv00363", "p006-tsv00364", "p006-tsv00365", "p006-tsv00367", "p006-tsv00368", "p006-tsv00369", "p006-tsv00370", "p006-tsv00371", "p006-tsv00372", "p006-tsv00373", "p006-tsv00375", "p006-tsv00376", "p006-tsv00377", "p006-tsv00378", "p006-tsv00379", "p006-tsv00380", "p006-tsv00381", "p006-tsv00383", "p006-tsv00384", "p006-tsv00385", "p006-tsv00386", "p006-tsv00387", "p006-tsv00388", "p006-tsv00389", "p006-tsv00390", "p006-tsv00392", "p006-tsv00393", "p006-tsv00394", "p006-tsv00395", "p006-tsv00396", "p006-tsv00397", "p006-tsv00398", "p006-tsv00399", "p006-tsv00400", "p006-tsv00402", "p006-tsv00403", "p006-tsv00404", "p006-tsv00405", "p006-tsv00406", "p006-tsv00407", "p006-tsv00408", "p006-tsv00409", "p006-tsv00411", "p006-tsv00412", "p006-tsv00413", "p006-tsv00414", "p006-tsv00415", "p006-tsv00416" ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaats\nkönnen nur in diesem Staat besteuert werden, es sei\ndenn, daß das Unternehmen im anderen Vertragstaat\ndurch eine dort gelegene Betriebstätte gewerblich tätig\nist. Ist das Unternehmen in dieser Weise gewerblich\ntätig, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstätte zugerechnet werden können." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 57.583873075128324, 618.1760539296284, 280.44453569762015, 701.5038605721803 ], "source_line_ids": [ "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00420", "p006-tsv00421", "p006-tsv00422", "p006-tsv00423", "p006-tsv00424", "p006-tsv00425", "p006-tsv00426", "p006-tsv00427", "p006-tsv00429", "p006-tsv00430", "p006-tsv00431", "p006-tsv00432", "p006-tsv00433", "p006-tsv00434", "p006-tsv00435", "p006-tsv00437", "p006-tsv00438", "p006-tsv00439", "p006-tsv00440", "p006-tsv00441", "p006-tsv00442", "p006-tsv00443", "p006-tsv00444", "p006-tsv00446", "p006-tsv00447", "p006-tsv00448", "p006-tsv00449", "p006-tsv00450", "p006-tsv00451", "p006-tsv00452", "p006-tsv00454", "p006-tsv00455", "p006-tsv00456", "p006-tsv00457", "p006-tsv00458", "p006-tsv00459", "p006-tsv00460", "p006-tsv00461", "p006-tsv00462", "p006-tsv00464", "p006-tsv00465", "p006-tsv00466", "p006-tsv00467", "p006-tsv00468", "p006-tsv00469", "p006-tsv00470", "p006-tsv00472", "p006-tsv00473", "p006-tsv00474", "p006-tsv00475", "p006-tsv00476", "p006-tsv00477", "p006-tsv00478", "p006-tsv00480", "p006-tsv00481", "p006-tsv00482", "p006-tsv00483", "p006-tsv00484", "p006-tsv00485", "p006-tsv00486", "p006-tsv00488", "p006-tsv00489", "p006-tsv00490", "p006-tsv00491", "p006-tsv00492", "p006-tsv00493" ], "text": "(2) Ist ein Unternehmen eines Vertragstaats in dem\nanderen Vertragstaat durch eine dort gelegene Betrieb-\nstätte gewerblich tätig, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingun-\ngen als selbständiges Unternehmen ausgeübt hätte und\nim Verkehr mit dem Unternehmen, dessen Betriebstätte\nsie ist, völlig unabhängig gewesen wäre," }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-119", "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127", "pdf-006-line-129", "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007", "pdf-007-line-010", "pdf-007-line-011" ], "source_page": 6, "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 57.307027531497894, 716.1761986188753, 280.1676901539897, 771.5435120026307 ], "source_line_ids": [ "pdf-006-line-119", "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127", "pdf-006-line-129" ], "source_page": 6 }, { "bbox": [ 86.09896406906206, 82.49729694179547, 309.5133177788147, 128.4521670503124 ], "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007", "pdf-007-line-010", "pdf-007-line-011" ], "source_page": 7 } ], "source_word_ids": [ "p006-tsv00497", "p006-tsv00498", "p006-tsv00499", "p006-tsv00500", "p006-tsv00501", "p006-tsv00502", "p006-tsv00503", "p006-tsv00504", "p006-tsv00505", "p006-tsv00507", "p006-tsv00508", "p006-tsv00509", "p006-tsv00510", "p006-tsv00511", "p006-tsv00512", "p006-tsv00514", "p006-tsv00515", "p006-tsv00516", "p006-tsv00517", "p006-tsv00518", "p006-tsv00519", "p006-tsv00520", "p006-tsv00521", "p006-tsv00523", "p006-tsv00524", "p006-tsv00525", "p006-tsv00526", "p006-tsv00527", "p006-tsv00528", "p006-tsv00529", "p006-tsv00531", "p006-tsv00532", "p006-tsv00533", "p006-tsv00534", "p006-tsv00535", "p006-tsv00536", "p006-tsv00537", "p006-tsv00539", "p006-tsv00540", "p006-tsv00541", "p006-tsv00542", "p006-tsv00543", "p007-tsv00010", "p007-tsv00011", "p007-tsv00012", "p007-tsv00013", "p007-tsv00014", "p007-tsv00015", "p007-tsv00017", "p007-tsv00018", "p007-tsv00019", "p007-tsv00020", "p007-tsv00021", "p007-tsv00022", "p007-tsv00023", "p007-tsv00025", "p007-tsv00026", "p007-tsv00027", "p007-tsv00028", "p007-tsv00029", "p007-tsv00031", "p007-tsv00032", "p007-tsv00033", "p007-tsv00034", "p007-tsv00035", "p007-tsv00036", "p007-tsv00037", "p007-tsv00038", "p007-tsv00039", "p007-tsv00040", "p007-tsv00042", "p007-tsv00043", "p007-tsv00044", "p007-tsv00045", "p007-tsv00046", "p007-tsv00047" ], "text": "(3) Bei der Ermittlung der Gewinne einer in einem\nVertragstaat gelegenen Betriebstätte werden alle Auf-\nwendungen, die nach dem Recht dieses Vertragstaats ab-\nzugsfähig wären, wenn die Betriebstätte ein unabhängi-\nges Unternehmen wäre, zum Abzug zugelassen, soweit\ndie Aufwendungen bei vernünftiger Betrachtungsweise\nder Betriebstätte zugerechnet werden können, einschlieB-\nlich der so abzugsfähigen und zurechenbaren Geschäfts-\nführungs- und allgemeinen Verwaltungskosten, gleich-\ngültig, ob sie in dem Vertragstaat, in dem die Betrieb-\nstätte liegt, oder anderswo entstanden sind." }, { "id": "para-4", "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023", "pdf-007-line-025", "pdf-007-line-027", "pdf-007-line-030" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.37580961269248, 133.98889838868791, 309.5133177788147, 215.6556856297271 ], "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023", "pdf-007-line-025", "pdf-007-line-027", "pdf-007-line-030" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00051", "p007-tsv00052", "p007-tsv00053", "p007-tsv00054", "p007-tsv00055", "p007-tsv00056", "p007-tsv00057", "p007-tsv00058", "p007-tsv00059", "p007-tsv00061", "p007-tsv00062", "p007-tsv00063", "p007-tsv00064", "p007-tsv00065", "p007-tsv00066", "p007-tsv00068", "p007-tsv00069", "p007-tsv00070", "p007-tsv00071", "p007-tsv00072", "p007-tsv00073", "p007-tsv00074", "p007-tsv00076", "p007-tsv00077", "p007-tsv00078", "p007-tsv00079", "p007-tsv00080", "p007-tsv00081", "p007-tsv00082", "p007-tsv00083", "p007-tsv00084", "p007-tsv00086", "p007-tsv00087", "p007-tsv00088", "p007-tsv00089", "p007-tsv00090", "p007-tsv00091", "p007-tsv00092", "p007-tsv00094", "p007-tsv00095", "p007-tsv00096", "p007-tsv00097", "p007-tsv00098", "p007-tsv00099", "p007-tsv00100", "p007-tsv00101", "p007-tsv00102", "p007-tsv00104", "p007-tsv00105", "p007-tsv00106", "p007-tsv00107", "p007-tsv00108", "p007-tsv00109", "p007-tsv00110", "p007-tsv00111", "p007-tsv00113", "p007-tsv00114", "p007-tsv00115", "p007-tsv00116", "p007-tsv00117", "p007-tsv00118", "p007-tsv00119", "p007-tsv00121" ], "text": "(4) Soweit es in einem Vertragstaat üblich ist, die\neiner Betriebstätte zuzurechnenden Gewinne durch Auf-\nteilung der Gesamtgewinne des Unternehmens auf seine\neinzelnen Teile zu ermitteln, schließt Absatz 2 nicht aus,\ndaß dieser Vertragstaat die zu besteuernden Gewinne\nnach der üblichen Aufteilung ermittelt; die Art der ange-\nwendeten Gewinnaufteilung muß jedoch so sein, daß das\nErgebnis mit den Grundsätzen dieses Artikels überein-\nstimmt." }, { "id": "para-5", "source_line_ids": [ "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.92950069995332, 232.26587964485367, 309.5133177788147, 259.119026635975 ], "source_line_ids": [ "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00125", "p007-tsv00126", "p007-tsv00127", "p007-tsv00128", "p007-tsv00129", "p007-tsv00130", "p007-tsv00131", "p007-tsv00132", "p007-tsv00133", "p007-tsv00135", "p007-tsv00136", "p007-tsv00137", "p007-tsv00138", "p007-tsv00139", "p007-tsv00140", "p007-tsv00141", "p007-tsv00143", "p007-tsv00144", "p007-tsv00145" ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte\nkein Gewinn zugerechnet." }, { "id": "para-6", "source_line_ids": [ "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-050", "pdf-007-line-052" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.92950069995332, 271.8535087142387, 309.5133177788147, 336.3564288063137 ], "source_line_ids": [ "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-050", "pdf-007-line-052" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00149", "p007-tsv00150", "p007-tsv00151", "p007-tsv00152", "p007-tsv00153", "p007-tsv00154", "p007-tsv00155", "p007-tsv00156", "p007-tsv00158", "p007-tsv00159", "p007-tsv00160", "p007-tsv00161", "p007-tsv00162", "p007-tsv00163", "p007-tsv00164", "p007-tsv00165", "p007-tsv00167", "p007-tsv00168", "p007-tsv00169", "p007-tsv00170", "p007-tsv00171", "p007-tsv00172", "p007-tsv00174", "p007-tsv00175", "p007-tsv00176", "p007-tsv00177", "p007-tsv00178", "p007-tsv00179", "p007-tsv00180", "p007-tsv00181", "p007-tsv00182", "p007-tsv00184", "p007-tsv00185", "p007-tsv00186", "p007-tsv00187", "p007-tsv00188", "p007-tsv00189", "p007-tsv00190", "p007-tsv00192", "p007-tsv00193", "p007-tsv00194", "p007-tsv00195", "p007-tsv00196", "p007-tsv00197", "p007-tsv00198", "p007-tsv00199", "p007-tsv00201", "p007-tsv00202", "p007-tsv00203", "p007-tsv00204" ], "text": "(6) Reichen die Informationen, die der betreffenden zu-\nständigen Behörde zur Verfügung stehen, für die Ermitt-\nlung der der Betriebstätte zuzurechnenden Gewinne\nnicht aus, so kann die zuständige Behörde die Gewinne\nnach pflichtmäßigem Ermessen oder durch Schätzung er-\nmitteln, vorausgesetzt, daß dabei die in diesem Artikel\nniedergelegten Grundsätze beachtet werden," }, { "id": "para-7", "source_line_ids": [ "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.92950069995332, 351.3056034199277, 309.79016332244515, 386.1870108516935 ], "source_line_ids": [ "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00208", "p007-tsv00209", "p007-tsv00210", "p007-tsv00211", "p007-tsv00212", "p007-tsv00213", "p007-tsv00214", "p007-tsv00215", "p007-tsv00217", "p007-tsv00218", "p007-tsv00219", "p007-tsv00220", "p007-tsv00221", "p007-tsv00222", "p007-tsv00224", "p007-tsv00225", "p007-tsv00226", "p007-tsv00227", "p007-tsv00228", "p007-tsv00229", "p007-tsv00230", "p007-tsv00231", "p007-tsv00232", "p007-tsv00233", "p007-tsv00235", "p007-tsv00236", "p007-tsv00237", "p007-tsv00238", "p007-tsv00239", "p007-tsv00240", "p007-tsv00241" ], "text": "(7) Bei Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr\nauf dieselbe Art zu ermitteln, es sei denn, daß ausrei-\nchende Gründe dafür bestehen, anders zu verfahren." }, { "id": "para-8", "source_line_ids": [ "pdf-007-line-064", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-070" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 399.7520026307136, 309.5133177788147, 436.0175928970733 ], "source_line_ids": [ "pdf-007-line-064", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-070" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00245", "p007-tsv00246", "p007-tsv00247", "p007-tsv00248", "p007-tsv00249", "p007-tsv00250", "p007-tsv00251", "p007-tsv00252", "p007-tsv00253", "p007-tsv00255", "p007-tsv00256", "p007-tsv00257", "p007-tsv00258", "p007-tsv00259", "p007-tsv00260", "p007-tsv00261", "p007-tsv00263", "p007-tsv00264", "p007-tsv00265", "p007-tsv00266", "p007-tsv00267", "p007-tsv00268", "p007-tsv00269", "p007-tsv00270", "p007-tsv00272", "p007-tsv00273", "p007-tsv00274", "p007-tsv00275", "p007-tsv00276" ], "text": "(8) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be-\nstimmungen dieses Artikels nicht berührt." } ], "source_heading_line_ids": [ "pdf-006-line-081", "pdf-006-line-082" ], "source_heading_word_ids": [ "p006-tsv00343", "p006-tsv00344", "p006-tsv00346" ], "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 57.307027531497894, 512.4244853666557, 280.44453569762015, 771.5435120026307 ], "source_line_ids": [ "pdf-006-line-081", "pdf-006-line-082", "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-091", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116", "pdf-006-line-119", "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127", "pdf-006-line-129" ], "source_page": 6 }, { "bbox": [ 86.09896406906206, 82.49729694179547, 309.79016332244515, 436.0175928970733 ], "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007", "pdf-007-line-010", "pdf-007-line-011", "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023", "pdf-007-line-025", "pdf-007-line-027", "pdf-007-line-030", "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037", "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061", "pdf-007-line-064", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-070" ], "source_page": 7 } ], "title": "Artikel 7\nUnternehmensgewinne" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-083" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 475.0515488326208, 310.0670088660756, 519.0685629727063 ], "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-083" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00289", "p007-tsv00290", "p007-tsv00291", "p007-tsv00292", "p007-tsv00293", "p007-tsv00294", "p007-tsv00295", "p007-tsv00296", "p007-tsv00298", "p007-tsv00299", "p007-tsv00300", "p007-tsv00301", "p007-tsv00302", "p007-tsv00303", "p007-tsv00305", "p007-tsv00306", "p007-tsv00307", "p007-tsv00308", "p007-tsv00309", "p007-tsv00310", "p007-tsv00311", "p007-tsv00312", "p007-tsv00313", "p007-tsv00315", "p007-tsv00316", "p007-tsv00317", "p007-tsv00318", "p007-tsv00319", "p007-tsv00320", "p007-tsv00322" ], "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder\nLuftfahrzeugen im internationalen Verkehr können nur\nin dem Vertragstaat besteuert werden, in dem sich der\nOrt der tatsächlichen Geschäftsleitung des Unternehmens\nbefindet." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 524.0516211772443, 309.79016332244515, 568.0686353173298 ], "source_line_ids": [ "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00325", "p007-tsv00326", "p007-tsv00327", "p007-tsv00328", "p007-tsv00329", "p007-tsv00330", "p007-tsv00331", "p007-tsv00332", "p007-tsv00334", "p007-tsv00335", "p007-tsv00336", "p007-tsv00337", "p007-tsv00338", "p007-tsv00339", "p007-tsv00341", "p007-tsv00342", "p007-tsv00343", "p007-tsv00344", "p007-tsv00345", "p007-tsv00346", "p007-tsv00347", "p007-tsv00349", "p007-tsv00350", "p007-tsv00351", "p007-tsv00352", "p007-tsv00353", "p007-tsv00355" ], "text": "(2) Absatz 1 gilt entsprechend für Beteiligungen eines\nUnternehmens, das Seeschiffe oder Luftfahrzeuge im\ninternationalen Verkehr betreibt, an einem Pool, einer\nBetriebsgemeinschaft oder einem anderen internationalen\nBetriebszusammenschluß." }, { "id": "para-3", "source_line_ids": [ "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 575.5432226241368, 310.0670088660756, 630.0800263071359 ], "source_line_ids": [ "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00359", "p007-tsv00360", "p007-tsv00361", "p007-tsv00362", "p007-tsv00363", "p007-tsv00364", "p007-tsv00365", "p007-tsv00366", "p007-tsv00368", "p007-tsv00369", "p007-tsv00370", "p007-tsv00371", "p007-tsv00372", "p007-tsv00373", "p007-tsv00374", "p007-tsv00376", "p007-tsv00377", "p007-tsv00378", "p007-tsv00379", "p007-tsv00380", "p007-tsv00381", "p007-tsv00382", "p007-tsv00383", "p007-tsv00384", "p007-tsv00385", "p007-tsv00387", "p007-tsv00388", "p007-tsv00389", "p007-tsv00390", "p007-tsv00391", "p007-tsv00392", "p007-tsv00393", "p007-tsv00394", "p007-tsv00395", "p007-tsv00397", "p007-tsv00398", "p007-tsv00399", "p007-tsv00400", "p007-tsv00401", "p007-tsv00402", "p007-tsv00403", "p007-tsv00404", "p007-tsv00406", "p007-tsv00407", "p007-tsv00408", "p007-tsv00409", "p007-tsv00410", "p007-tsv00411", "p007-tsv00412", "p007-tsv00413", "p007-tsv00414" ], "text": "(3) Befindet sich der Ort der tatsächlichen Geschäfts-\nleitung eines Unternehmens der Seeschiffahrt an Bord\neines Schiffes, so gilt er als in dem Vertragstaat gelegen,\nin dem der Heimathafen des Schiffes liegt, oder, wenn\nkein Heimathafen vorhanden ist, in dem Vertragstaat, in\ndem die Person, die das Schiff betreibt, ansässig ist." } ], "source_heading_line_ids": [ "pdf-007-line-072", "pdf-007-line-074" ], "source_heading_word_ids": [ "p007-tsv00280", "p007-tsv00281", "p007-tsv00283", "p007-tsv00284", "p007-tsv00285" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 448.19840184149956, 310.0670088660756, 630.0800263071359 ], "source_line_ids": [ "pdf-007-line-072", "pdf-007-line-074", "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-083", "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7 } ], "title": "Artikel 8\nSeeschiffe und Luftfahrzeuge" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-121", "pdf-007-line-122", "pdf-007-line-125", "pdf-007-line-128", "pdf-007-line-129", "pdf-007-line-131", "pdf-007-line-133", "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 87.7600373308446, 664.6845971719829, 310.343854409706, 770.9898388687932 ], "source_line_ids": [ "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-121", "pdf-007-line-122", "pdf-007-line-125", "pdf-007-line-128", "pdf-007-line-129", "pdf-007-line-131", "pdf-007-line-133" ], "source_page": 7 }, { "bbox": [ 62.290247316845544, 77.51423873725749, 285.7046010265982, 141.74032226241368 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00426", "p007-tsv00430", "p007-tsv00431", "p007-tsv00432", "p007-tsv00433", "p007-tsv00434", "p007-tsv00435", "p007-tsv00437", "p007-tsv00438", "p007-tsv00439", "p007-tsv00440", "p007-tsv00441", "p007-tsv00442", "p007-tsv00443", "p007-tsv00445", "p007-tsv00446", "p007-tsv00447", "p007-tsv00448", "p007-tsv00449", "p007-tsv00450", "p007-tsv00451", "p007-tsv00453", "p007-tsv00454", "p007-tsv00455", "p007-tsv00456", "p007-tsv00459", "p007-tsv00460", "p007-tsv00461", "p007-tsv00462", "p007-tsv00463", "p007-tsv00464", "p007-tsv00465", "p007-tsv00508", "p007-tsv00512", "p007-tsv00467", "p007-tsv00468", "p007-tsv00469", "p007-tsv00470", "p007-tsv00471", "p007-tsv00472", "p007-tsv00473", "p007-tsv00475", "p007-tsv00476", "p007-tsv00477", "p007-tsv00478", "p007-tsv00479", "p007-tsv00480", "p007-tsv00482", "p007-tsv00483", "p007-tsv00484", "p007-tsv00485", "p007-tsv00486", "p007-tsv00487", "p007-tsv00490", "p007-tsv00491", "p007-tsv00492", "p007-tsv00493", "p007-tsv00494", "p007-tsv00495", "p007-tsv00496", "p007-tsv00497", "p007-tsv00499", "p007-tsv00500", "p007-tsv00501", "p007-tsv00502", "p007-tsv00503", "p007-tsv00504", "p008-tsv00024", "p008-tsv00025", "p008-tsv00026", "p008-tsv00027", "p008-tsv00028", "p008-tsv00029", "p008-tsv00031", "p008-tsv00032", "p008-tsv00033", "p008-tsv00034", "p008-tsv00035", "p008-tsv00036", "p008-tsv00037", "p008-tsv00038", "p008-tsv00040", "p008-tsv00041", "p008-tsv00042", "p008-tsv00043", "p008-tsv00044", "p008-tsv00045", "p008-tsv00046", "p008-tsv00048", "p008-tsv00049", "p008-tsv00050", "p008-tsv00051", "p008-tsv00052", "p008-tsv00053", "p008-tsv00054", "p008-tsv00055", "p008-tsv00057", "p008-tsv00058", "p008-tsv00059", "p008-tsv00060", "p008-tsv00061", "p008-tsv00062", "p008-tsv00063", "p008-tsv00065", "p008-tsv00066", "p008-tsv00067", "p008-tsv00068", "p008-tsv00069", "p008-tsv00070", "p008-tsv00071", "p008-tsv00072", "p008-tsv00074", "p008-tsv00075", "p008-tsv00076", "p008-tsv00077", "p008-tsv00078" ], "text": "Wenn\na) ein Unternehmen eines Vertragstaats unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen\nVertragstaats beteiligt ist oder\ndieselben Personen unmittelbar oder mittelbar an der\nb\n=\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaats und eines Unter-\nnehmens des anderen Vertragstaats beteiligt sind\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt wer-\nden, die von denen abweichen, die unabhängige Unter-\nnehmen miteinander vereinbaren würden, so dürfen die\nGewinne, die eines der Unternehmen ohne diese Bedin-\ngungen erzielt hätte, wegen dieser Bedingungen aber\nnicht erzielt hat, den Gewinnen dieses Unternehmens zu-\ngerechnet und entsprechend besteuert werden." } ], "source_heading_line_ids": [ "pdf-007-line-106", "pdf-007-line-109" ], "source_heading_word_ids": [ "p007-tsv00418", "p007-tsv00419", "p007-tsv00423", "p007-tsv00424" ], "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 87.7600373308446, 641.4303255508057, 310.343854409706, 770.9898388687932 ], "source_line_ids": [ "pdf-007-line-106", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-121", "pdf-007-line-122", "pdf-007-line-125", "pdf-007-line-128", "pdf-007-line-129", "pdf-007-line-131", "pdf-007-line-133" ], "source_page": 7 }, { "bbox": [ 62.290247316845544, 77.51423873725749, 285.7046010265982, 141.74032226241368 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015" ], "source_page": 8 } ], "title": "Artikel 9\nVerbundene Unternehmen" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 62.01340177321512, 187.6951923709306, 284.87406439570697, 222.02292666885893 ], "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00089", "p008-tsv00090", "p008-tsv00091", "p008-tsv00092", "p008-tsv00093", "p008-tsv00094", "p008-tsv00095", "p008-tsv00096", "p008-tsv00098", "p008-tsv00099", "p008-tsv00100", "p008-tsv00101", "p008-tsv00102", "p008-tsv00103", "p008-tsv00104", "p008-tsv00105", "p008-tsv00107", "p008-tsv00108", "p008-tsv00109", "p008-tsv00110", "p008-tsv00111", "p008-tsv00112", "p008-tsv00113", "p008-tsv00114", "p008-tsv00116", "p008-tsv00117" ], "text": "(1) Dividenden, die eine in einem Vertragstaat ansäs-\nsige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem anderen Staat\nbesteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-044", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 61.45971068595427, 229.49751397566592, 284.87406439570697, 343.27734297928316 ], "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-044", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00121", "p008-tsv00122", "p008-tsv00123", "p008-tsv00124", "p008-tsv00125", "p008-tsv00126", "p008-tsv00127", "p008-tsv00128", "p008-tsv00130", "p008-tsv00131", "p008-tsv00132", "p008-tsv00133", "p008-tsv00134", "p008-tsv00135", "p008-tsv00136", "p008-tsv00137", "p008-tsv00139", "p008-tsv00140", "p008-tsv00141", "p008-tsv00142", "p008-tsv00143", "p008-tsv00144", "p008-tsv00145", "p008-tsv00146", "p008-tsv00148", "p008-tsv00149", "p008-tsv00150", "p008-tsv00151", "p008-tsv00152", "p008-tsv00153", "p008-tsv00154", "p008-tsv00157", "p008-tsv00158", "p008-tsv00159", "p008-tsv00160", "p008-tsv00161", "p008-tsv00162", "p008-tsv00163", "p008-tsv00164", "p008-tsv00166", "p008-tsv00167", "p008-tsv00168", "p008-tsv00169", "p008-tsv00170", "p008-tsv00171", "p008-tsv00173", "p008-tsv00174", "p008-tsv00175", "p008-tsv00176", "p008-tsv00177", "p008-tsv00178", "p008-tsv00180", "p008-tsv00181", "p008-tsv00182", "p008-tsv00183", "p008-tsv00184", "p008-tsv00185", "p008-tsv00186", "p008-tsv00188", "p008-tsv00189", "p008-tsv00190", "p008-tsv00191", "p008-tsv00192", "p008-tsv00193", "p008-tsv00194", "p008-tsv00196", "p008-tsv00199", "p008-tsv00200", "p008-tsv00201", "p008-tsv00202", "p008-tsv00203", "p008-tsv00204", "p008-tsv00205", "p008-tsv00206", "p008-tsv00493", "p008-tsv00208", "p008-tsv00209", "p008-tsv00210" ], "text": "{2) Diese Dividenden können jedoch in dem Vertrag-\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrags der Dividenden,\nwenn der Empfänger eine Gesellschaft (ausgenommen\neine Personengesellschaft) ist, der unmittelbar min-\ndestens 25 vom Hundert der stimmberechtigten An-\nteile der die Dividenden zahlenden Gesellschaft ge-\nhören;\n15 vom Hundert des Bruttobetrags der Dividenden in\nb\nallen anderen Fällen." }, { "id": "para-3", "source_line_ids": [ "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.90601959869342, 350.75193028609016, 284.0435277648157, 442.93850707004276 ], "source_line_ids": [ "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00214", "p008-tsv00215", "p008-tsv00216", "p008-tsv00217", "p008-tsv00218", "p008-tsv00219", "p008-tsv00220", "p008-tsv00221", "p008-tsv00222", "p008-tsv00224", "p008-tsv00225", "p008-tsv00226", "p008-tsv00227", "p008-tsv00228", "p008-tsv00229", "p008-tsv00230", "p008-tsv00231", "p008-tsv00232", "p008-tsv00234", "p008-tsv00235", "p008-tsv00236", "p008-tsv00237", "p008-tsv00238", "p008-tsv00240", "p008-tsv00241", "p008-tsv00242", "p008-tsv00243", "p008-tsv00244", "p008-tsv00245", "p008-tsv00246", "p008-tsv00247", "p008-tsv00249", "p008-tsv00250", "p008-tsv00251", "p008-tsv00252", "p008-tsv00253", "p008-tsv00254", "p008-tsv00256", "p008-tsv00257", "p008-tsv00258", "p008-tsv00259", "p008-tsv00260", "p008-tsv00261", "p008-tsv00262", "p008-tsv00263", "p008-tsv00265", "p008-tsv00266", "p008-tsv00267", "p008-tsv00268", "p008-tsv00269", "p008-tsv00270", "p008-tsv00272", "p008-tsv00273", "p008-tsv00274", "p008-tsv00275", "p008-tsv00276", "p008-tsv00277", "p008-tsv00278", "p008-tsv00280", "p008-tsv00281", "p008-tsv00282", "p008-tsv00283", "p008-tsv00284", "p008-tsv00285", "p008-tsv00287", "p008-tsv00288", "p008-tsv00289", "p008-tsv00290", "p008-tsv00291", "p008-tsv00292" ], "text": "(3) Ungeachtet des Absatzes 2 darf bei Dividenden, die\neine in Jamaika ansässige Gesellschaft an eine in der\nBundesrepublik Deutschland ansässige Gesellschaft zahlt,\nder unmittelbar mindestens 25 vom Hundert der stimm-\nberechtigten Anteile der erstgenannten Gesellschaft ge-\nhören, die jamaikanische Steuer 22,5 vom Hundert des\nBruttobetrags der Dividenden nicht übersteigen, solange\nder Satz der jamaikanischen Steuer auf Gesellschafts-\ngewinne und der Zusatzsteuer auf Gesellschaftsgewinne\nzusammen 45 vom Hundert nicht übersteigt." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-086", "pdf-008-line-087", "pdf-008-line-090", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-094" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.35232851143257, 449.3057481091746, 283.76668222118525, 578.8652614271621 ], "source_line_ids": [ "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-086", "pdf-008-line-087", "pdf-008-line-090", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-094" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00296", "p008-tsv00297", "p008-tsv00298", "p008-tsv00299", "p008-tsv00300", "p008-tsv00301", "p008-tsv00302", "p008-tsv00303", "p008-tsv00304", "p008-tsv00306", "p008-tsv00307", "p008-tsv00308", "p008-tsv00309", "p008-tsv00310", "p008-tsv00311", "p008-tsv00312", "p008-tsv00314", "p008-tsv00315", "p008-tsv00316", "p008-tsv00317", "p008-tsv00318", "p008-tsv00319", "p008-tsv00320", "p008-tsv00322", "p008-tsv00323", "p008-tsv00324", "p008-tsv00325", "p008-tsv00326", "p008-tsv00327", "p008-tsv00328", "p008-tsv00329", "p008-tsv00331", "p008-tsv00332", "p008-tsv00333", "p008-tsv00334", "p008-tsv00335", "p008-tsv00336", "p008-tsv00337", "p008-tsv00338", "p008-tsv00339", "p008-tsv00340", "p008-tsv00342", "p008-tsv00343", "p008-tsv00344", "p008-tsv00345", "p008-tsv00346", "p008-tsv00347", "p008-tsv00348", "p008-tsv00350", "p008-tsv00351", "p008-tsv00352", "p008-tsv00353", "p008-tsv00354", "p008-tsv00355", "p008-tsv00357", "p008-tsv00358", "p008-tsv00359", "p008-tsv00360", "p008-tsv00361", "p008-tsv00362", "p008-tsv00364", "p008-tsv00365", "p008-tsv00366", "p008-tsv00367", "p008-tsv00368", "p008-tsv00369", "p008-tsv00370", "p008-tsv00371", "p008-tsv00373", "p008-tsv00374", "p008-tsv00375", "p008-tsv00376", "p008-tsv00377", "p008-tsv00378", "p008-tsv00379", "p008-tsv00380", "p008-tsv00382", "p008-tsv00383", "p008-tsv00384", "p008-tsv00385", "p008-tsv00386", "p008-tsv00388", "p008-tsv00389", "p008-tsv00390", "p008-tsv00391", "p008-tsv00392", "p008-tsv00393", "p008-tsv00394", "p008-tsv00396", "p008-tsv00397", "p008-tsv00398", "p008-tsv00399", "p008-tsv00400", "p008-tsv00401", "p008-tsv00402", "p008-tsv00403", "p008-tsv00405", "p008-tsv00406", "p008-tsv00407" ], "text": "(4) Ungeachtet des Absatzes 2 darf bei Dividenden, die\neine in der Bundesrepublik Deutschland ansässige Ge-\nsellschaft an eine in Jamaika ansässige Gesellschaft\nzahlt, der entweder selbst oder zusammen mit anderen\nPersonen, von denen sie beherrscht wird oder die mit ihr\ngemeinsam beherrscht werden, mindestens 25 vom Hun-\ndert der stimmberechtigten Anteile der erstgenannten\nGesellschaft unmittelbar oder mittelbar gehören, die\ndeutsche Steuer 27 vom Hundert des Bruttobetrags der\nDividenden nicht übersteigen, solange der Satz der deut-\nschen Körperschaftsteuer für ausgeschüttete Gewinne\nniedriger ist als für nichtausgeschüttete Gewinne und\nder Unterschied zwischen diesen beiden Sätzen 15 Punkte\noder mehr beträgt." }, { "id": "para-5", "source_line_ids": [ "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113", "pdf-008-line-114" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.35232851143257, 584.6788293324564, 283.4898366775548, 686.2778493916475 ], "source_line_ids": [ "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113", "pdf-008-line-114" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00411", "p008-tsv00412", "p008-tsv00413", "p008-tsv00414", "p008-tsv00415", "p008-tsv00416", "p008-tsv00417", "p008-tsv00419", "p008-tsv00420", "p008-tsv00421", "p008-tsv00422", "p008-tsv00423", "p008-tsv00424", "p008-tsv00426", "p008-tsv00427", "p008-tsv00428", "p008-tsv00429", "p008-tsv00430", "p008-tsv00431", "p008-tsv00433", "p008-tsv00434", "p008-tsv00435", "p008-tsv00436", "p008-tsv00437", "p008-tsv00438", "p008-tsv00439", "p008-tsv00441", "p008-tsv00442", "p008-tsv00443", "p008-tsv00444", "p008-tsv00445", "p008-tsv00447", "p008-tsv00448", "p008-tsv00449", "p008-tsv00450", "p008-tsv00451", "p008-tsv00452", "p008-tsv00453", "p008-tsv00454", "p008-tsv00455", "p008-tsv00457", "p008-tsv00458", "p008-tsv00459", "p008-tsv00460", "p008-tsv00461", "p008-tsv00462", "p008-tsv00463", "p008-tsv00465", "p008-tsv00466", "p008-tsv00467", "p008-tsv00468", "p008-tsv00469", "p008-tsv00470", "p008-tsv00471", "p008-tsv00473", "p008-tsv00474", "p008-tsv00475", "p008-tsv00476", "p008-tsv00477", "p008-tsv00478", "p008-tsv00479", "p008-tsv00481", "p008-tsv00482", "p008-tsv00483", "p008-tsv00484", "p008-tsv00485", "p008-tsv00486", "p008-tsv00488", "p008-tsv00489" ], "text": "(5) Der in diesem Artikel verwendete Ausdruck\n„Dividenden” bedeutet Einkünfte aus Aktien, Kuxen,\nGründeranteilen oder anderen Rechten — ausgenommen\nForderungen — mit Gewinnbeteiligung sowie aus son-\nstigen Gesellschaftsanteilen stammende Einkünfte, die\nnach dem Steuerrecht des Staates, in dem die aus-\nschüttende Gesellschaft ansässig ist, den Einkünften aus\nAktien gleichgestellt sind, und Einkünfte eines stillen\nGesellschafters aus seiner Beteiligung als stiller Gesell-\nschafter sowie Ausschüttungen auf Anteilscheine an\neinem Investmentvermögen." }, { "id": "para-6", "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 59.79863742417172, 691.8145807300231, 283.2129911339244, 755.7638276882603 ], "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00497", "p008-tsv00498", "p008-tsv00499", "p008-tsv00500", "p008-tsv00501", "p008-tsv00502", "p008-tsv00503", "p008-tsv00504", "p008-tsv00505", "p008-tsv00506", "p008-tsv00508", "p008-tsv00509", "p008-tsv00510", "p008-tsv00511", "p008-tsv00512", "p008-tsv00513", "p008-tsv00514", "p008-tsv00516", "p008-tsv00517", "p008-tsv00518", "p008-tsv00519", "p008-tsv00520", "p008-tsv00521", "p008-tsv00522", "p008-tsv00523", "p008-tsv00524", "p008-tsv00526", "p008-tsv00527", "p008-tsv00528", "p008-tsv00529", "p008-tsv00530", "p008-tsv00531", "p008-tsv00533", "p008-tsv00534", "p008-tsv00535", "p008-tsv00536", "p008-tsv00537", "p008-tsv00538", "p008-tsv00539", "p008-tsv00540", "p008-tsv00541", "p008-tsv00543", "p008-tsv00544", "p008-tsv00545", "p008-tsv00546", "p008-tsv00547", "p008-tsv00548", "p008-tsv00549", "p008-tsv00551", "p008-tsv00552", "p008-tsv00553", "p008-tsv00554", "p008-tsv00555", "p008-tsv00556", "p008-tsv00557", "p008-tsv00558", "p008-tsv00559" ], "text": "(6) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nDividenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine\nBetriebstätte hat und die Beteiligung, für die die Divi-\ndenden gezahlt werden, tatsächlich zu dieser Betrieb-\nstätte gehört. In diesem Fall ist Artikel 7 anzuwenden." }, { "id": "para-7", "source_line_ids": [ "pdf-009-line-003", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-011", "pdf-009-line-014", "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-021" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 81.66943537097526, 79.45209470568892, 304.80694353709754, 171.084998355804 ], "source_line_ids": [ "pdf-009-line-003", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-011", "pdf-009-line-014", "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-021" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00010", "p009-tsv00011", "p009-tsv00012", "p009-tsv00013", "p009-tsv00014", "p009-tsv00015", "p009-tsv00016", "p009-tsv00017", "p009-tsv00019", "p009-tsv00020", "p009-tsv00021", "p009-tsv00022", "p009-tsv00023", "p009-tsv00024", "p009-tsv00025", "p009-tsv00027", "p009-tsv00028", "p009-tsv00029", "p009-tsv00030", "p009-tsv00031", "p009-tsv00032", "p009-tsv00033", "p009-tsv00034", "p009-tsv00036", "p009-tsv00037", "p009-tsv00038", "p009-tsv00039", "p009-tsv00040", "p009-tsv00041", "p009-tsv00042", "p009-tsv00043", "p009-tsv00045", "p009-tsv00046", "p009-tsv00047", "p009-tsv00048", "p009-tsv00049", "p009-tsv00050", "p009-tsv00051", "p009-tsv00053", "p009-tsv00054", "p009-tsv00055", "p009-tsv00056", "p009-tsv00057", "p009-tsv00058", "p009-tsv00059", "p009-tsv00061", "p009-tsv00062", "p009-tsv00063", "p009-tsv00064", "p009-tsv00065", "p009-tsv00066", "p009-tsv00067", "p009-tsv00069", "p009-tsv00070", "p009-tsv00071", "p009-tsv00072", "p009-tsv00073", "p009-tsv00074", "p009-tsv00076", "p009-tsv00077", "p009-tsv00078", "p009-tsv00079", "p009-tsv00080", "p009-tsv00081", "p009-tsv00082", "p009-tsv00083", "p009-tsv00084", "p009-tsv00086", "p009-tsv00087", "p009-tsv00088", "p009-tsv00089" ], "text": "(7) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen\nVertragstaat, so darf dieser andere Staat weder die\nDividenden besteuern, die die Gesellschaft an nicht in\ndiesem anderen Staat ansässige Personen zahlt, noch\nGewinne der Gesellschaft einer Steuer für nichtausge-\nschüttete Gewinne unterwerfen, selbst wenn die gezahl-\nten Dividenden oder die nichtausgeschütteten Gewinne\nganz oder teilweise aus in dem anderen Staat erzielten\nGewinnen oder Einkünften bestehen." } ], "source_heading_line_ids": [ "pdf-008-line-016", "pdf-008-line-018" ], "source_heading_word_ids": [ "p008-tsv00082", "p008-tsv00083", "p008-tsv00085" ], "source_pages": [ 8, 9 ], "source_spans": [ { "bbox": [ 59.79863742417172, 160.28837224597171, 284.87406439570697, 755.7638276882603 ], "source_line_ids": [ "pdf-008-line-016", "pdf-008-line-018", "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026", "pdf-008-line-028", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-044", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-086", "pdf-008-line-087", "pdf-008-line-090", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-094", "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113", "pdf-008-line-114", "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8 }, { "bbox": [ 81.66943537097526, 79.45209470568892, 304.80694353709754, 171.084998355804 ], "source_line_ids": [ "pdf-009-line-003", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-011", "pdf-009-line-014", "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-021" ], "source_page": 9 } ], "title": "Artikel 10\nDividenden" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-032" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 82.77681754549697, 213.71782966129564, 305.0837890807279, 248.5992370930615 ], "source_line_ids": [ "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-032" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00100", "p009-tsv00101", "p009-tsv00102", "p009-tsv00103", "p009-tsv00104", "p009-tsv00105", "p009-tsv00106", "p009-tsv00107", "p009-tsv00109", "p009-tsv00110", "p009-tsv00111", "p009-tsv00112", "p009-tsv00113", "p009-tsv00114", "p009-tsv00115", "p009-tsv00116", "p009-tsv00118", "p009-tsv00119", "p009-tsv00120", "p009-tsv00121", "p009-tsv00122", "p009-tsv00123", "p009-tsv00124", "p009-tsv00125", "p009-tsv00126", "p009-tsv00128", "p009-tsv00129" ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nvon einer in dem anderen Vertragstaat ansässigen Per-\nson bezogen werden, können in dem anderen Staat be-\nsteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-049" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 83.0536630891274, 255.52015126603092, 305.91432571161926, 341.3394870108517 ], "source_line_ids": [ "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-049" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00133", "p009-tsv00134", "p009-tsv00135", "p009-tsv00136", "p009-tsv00137", "p009-tsv00138", "p009-tsv00139", "p009-tsv00140", "p009-tsv00142", "p009-tsv00143", "p009-tsv00144", "p009-tsv00145", "p009-tsv00146", "p009-tsv00147", "p009-tsv00148", "p009-tsv00149", "p009-tsv00150", "p009-tsv00152", "p009-tsv00153", "p009-tsv00154", "p009-tsv00155", "p009-tsv00156", "p009-tsv00157", "p009-tsv00158", "p009-tsv00159", "p009-tsv00161", "p009-tsv00162", "p009-tsv00165", "p009-tsv00166", "p009-tsv00167", "p009-tsv00168", "p009-tsv00169", "p009-tsv00170", "p009-tsv00171", "p009-tsv00172", "p009-tsv00173", "p009-tsv00175", "p009-tsv00176", "p009-tsv00177", "p009-tsv00178", "p009-tsv00179", "p009-tsv00180", "p009-tsv00181", "p009-tsv00182", "p009-tsv00183", "p009-tsv00184", "p009-tsv00186", "p009-tsv00187", "p009-tsv00188", "p009-tsv00189", "p009-tsv00190", "p009-tsv00191", "p009-tsv00195", "p009-tsv00196", "p009-tsv00197", "p009-tsv00198", "p009-tsv00199", "p009-tsv00200", "p009-tsv00201", "p009-tsv00202", "p009-tsv00203", "p009-tsv00205", "p009-tsv00206", "p009-tsv00207" ], "text": "(2) Diese Zinsen können jedoch in dem Vertragstaat,\naus dem sie stammen, nach dem Recht dieses Staates\nbesteuert werden; die Steuer darf aber nicht überstei-\ngen: -\na) 10 vom Hundert des Bruttobetrags der Zinsen, wenn\nder Empfänger eine Bank ist, die nach dem Recht des\nbetreffenden Staates als Bankinstitut anerkannt ist;\nb) 12,5 vom Hundert des Bruttobetrags der Zinsen in\nallen anderen Fällen." }, { "id": "para-3", "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-060", "pdf-009-line-061", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-070", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-078" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 83.33050863275781, 349.09091088457745, 306.46801679888006, 485.0176652416968 ], "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-060", "pdf-009-line-061", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-070", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-078" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00211", "p009-tsv00212", "p009-tsv00213", "p009-tsv00214", "p009-tsv00215", "p009-tsv00216", "p009-tsv00217", "p009-tsv00220", "p009-tsv00221", "p009-tsv00222", "p009-tsv00223", "p009-tsv00224", "p009-tsv00225", "p009-tsv00226", "p009-tsv00228", "p009-tsv00229", "p009-tsv00230", "p009-tsv00231", "p009-tsv00232", "p009-tsv00233", "p009-tsv00234", "p009-tsv00236", "p009-tsv00237", "p009-tsv00238", "p009-tsv00239", "p009-tsv00240", "p009-tsv00241", "p009-tsv00242", "p009-tsv00290", "p009-tsv00294", "p009-tsv00245", "p009-tsv00246", "p009-tsv00247", "p009-tsv00248", "p009-tsv00249", "p009-tsv00250", "p009-tsv00251", "p009-tsv00252", "p009-tsv00253", "p009-tsv00255", "p009-tsv00256", "p009-tsv00257", "p009-tsv00258", "p009-tsv00259", "p009-tsv00260", "p009-tsv00261", "p009-tsv00263", "p009-tsv00264", "p009-tsv00265", "p009-tsv00266", "p009-tsv00267", "p009-tsv00268", "p009-tsv00269", "p009-tsv00271", "p009-tsv00272", "p009-tsv00273", "p009-tsv00274", "p009-tsv00275", "p009-tsv00277", "p009-tsv00278", "p009-tsv00279", "p009-tsv00280", "p009-tsv00281", "p009-tsv00282", "p009-tsv00284", "p009-tsv00285", "p009-tsv00286", "p009-tsv00298", "p009-tsv00299", "p009-tsv00300", "p009-tsv00301", "p009-tsv00302", "p009-tsv00303", "p009-tsv00305", "p009-tsv00306", "p009-tsv00307", "p009-tsv00308", "p009-tsv00309", "p009-tsv00310", "p009-tsv00312", "p009-tsv00313", "p009-tsv00314", "p009-tsv00315", "p009-tsv00316", "p009-tsv00317", "p009-tsv00318", "p009-tsv00320" ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland\nstammen und an die jamaikanische Regierung gezahlt\nwerden, sind von der deutschen Steuer befreit;\nb\n=\nZinsen, die aus Jamaika stammen und an die deut-\nsche Regierung, die Deutsche Bundesbank, die Kre-\nditanstalt für Wiederaufbau oder die Deutsche Ge-\nsellschaft für wirtschaftliche Zusammenarbeit (Ent-\nwicklungsgesellschaft) gezahlt werden, sind von der\njamaikanischen Steuer befreit.\nDie zuständigen Behörden der Vertragstaaten bestimmen\nim gegenseitigen Einvernehmen alle sonstigen staat-\nlichen Einrichtungen, auf die dieser Absatz Anwendung\nfindet." }, { "id": "para-4", "source_line_ids": [ "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-088", "pdf-009-line-090", "pdf-009-line-092", "pdf-009-line-093" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 84.16104526364909, 492.76908911542256, 306.7448623425105, 566.4076159158171 ], "source_line_ids": [ "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-088", "pdf-009-line-090", "pdf-009-line-092", "pdf-009-line-093" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00324", "p009-tsv00325", "p009-tsv00326", "p009-tsv00327", "p009-tsv00328", "p009-tsv00329", "p009-tsv00330", "p009-tsv00331", "p009-tsv00333", "p009-tsv00334", "p009-tsv00335", "p009-tsv00336", "p009-tsv00337", "p009-tsv00338", "p009-tsv00339", "p009-tsv00341", "p009-tsv00342", "p009-tsv00343", "p009-tsv00344", "p009-tsv00345", "p009-tsv00346", "p009-tsv00348", "p009-tsv00349", "p009-tsv00350", "p009-tsv00351", "p009-tsv00352", "p009-tsv00353", "p009-tsv00354", "p009-tsv00355", "p009-tsv00357", "p009-tsv00358", "p009-tsv00359", "p009-tsv00360", "p009-tsv00361", "p009-tsv00362", "p009-tsv00364", "p009-tsv00365", "p009-tsv00366", "p009-tsv00367", "p009-tsv00368", "p009-tsv00369", "p009-tsv00370", "p009-tsv00371", "p009-tsv00372", "p009-tsv00374", "p009-tsv00375", "p009-tsv00376", "p009-tsv00377", "p009-tsv00378", "p009-tsv00379", "p009-tsv00380", "p009-tsv00381", "p009-tsv00383", "p009-tsv00384", "p009-tsv00385", "p009-tsv00386", "p009-tsv00387" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Zin-\nsen“ bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfand-\nrechte an Grundstücken gesichert oder mit einer Ge-\nwinnbeteiligung ausgestattet sind, und aus Forderungen\njeder Art sowie alle anderen Einkünfte, die nach dem\nSteuerrecht des Staates, aus dem sie stammen, den\nEinkünften aus Darlehen gleichgestellt sind," }, { "id": "para-5", "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 84.43789080727952, 572.2211838211115, 307.0217078861409, 634.5094113778363 ], "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00391", "p009-tsv00392", "p009-tsv00393", "p009-tsv00394", "p009-tsv00395", "p009-tsv00396", "p009-tsv00397", "p009-tsv00398", "p009-tsv00399", "p009-tsv00400", "p009-tsv00402", "p009-tsv00403", "p009-tsv00404", "p009-tsv00405", "p009-tsv00406", "p009-tsv00407", "p009-tsv00408", "p009-tsv00410", "p009-tsv00411", "p009-tsv00412", "p009-tsv00413", "p009-tsv00414", "p009-tsv00415", "p009-tsv00416", "p009-tsv00417", "p009-tsv00418", "p009-tsv00420", "p009-tsv00421", "p009-tsv00422", "p009-tsv00423", "p009-tsv00424", "p009-tsv00425", "p009-tsv00426", "p009-tsv00427", "p009-tsv00429", "p009-tsv00430", "p009-tsv00431", "p009-tsv00432", "p009-tsv00433", "p009-tsv00434", "p009-tsv00435", "p009-tsv00436", "p009-tsv00438", "p009-tsv00439", "p009-tsv00440", "p009-tsv00441", "p009-tsv00442", "p009-tsv00443", "p009-tsv00444", "p009-tsv00445", "p009-tsv00446", "p009-tsv00448" ], "text": "(5) Die Absätze 1 und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nZinsen in dem anderen Vertragstaat, aus dem die Zinsen\nstammen, eine Betriebstätte hat und die Forderung, für\ndie die Zinsen gezahlt werden, tatsächlich zu dieser\nBetriebstätte gehört. In diesem Fall ist Artikel 7 anzu-\nwenden." }, { "id": "para-6", "source_line_ids": [ "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-112", "pdf-009-line-115", "pdf-009-line-117", "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 84.71473635090993, 642.260835251562, 307.2985534297713, 743.5830187438343 ], "source_line_ids": [ "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-112", "pdf-009-line-115", "pdf-009-line-117", "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00452", "p009-tsv00453", "p009-tsv00454", "p009-tsv00455", "p009-tsv00456", "p009-tsv00457", "p009-tsv00458", "p009-tsv00459", "p009-tsv00461", "p009-tsv00462", "p009-tsv00463", "p009-tsv00464", "p009-tsv00465", "p009-tsv00466", "p009-tsv00467", "p009-tsv00468", "p009-tsv00470", "p009-tsv00471", "p009-tsv00472", "p009-tsv00473", "p009-tsv00474", "p009-tsv00475", "p009-tsv00477", "p009-tsv00478", "p009-tsv00479", "p009-tsv00480", "p009-tsv00481", "p009-tsv00482", "p009-tsv00483", "p009-tsv00484", "p009-tsv00485", "p009-tsv00486", "p009-tsv00488", "p009-tsv00489", "p009-tsv00490", "p009-tsv00491", "p009-tsv00492", "p009-tsv00493", "p009-tsv00494", "p009-tsv00495", "p009-tsv00496", "p009-tsv00498", "p009-tsv00499", "p009-tsv00500", "p009-tsv00501", "p009-tsv00502", "p009-tsv00503", "p009-tsv00504", "p009-tsv00505", "p009-tsv00507", "p009-tsv00508", "p009-tsv00509", "p009-tsv00510", "p009-tsv00511", "p009-tsv00512", "p009-tsv00513", "p009-tsv00514", "p009-tsv00516", "p009-tsv00517", "p009-tsv00518", "p009-tsv00519", "p009-tsv00520", "p009-tsv00521", "p009-tsv00522", "p009-tsv00523", "p009-tsv00524", "p009-tsv00526", "p009-tsv00527", "p009-tsv00528", "p009-tsv00529", "p009-tsv00530", "p009-tsv00531", "p009-tsv00532", "p009-tsv00533", "p009-tsv00535", "p009-tsv00536", "p009-tsv00537", "p009-tsv00538", "p009-tsv00539", "p009-tsv00540", "p009-tsv00541", "p009-tsv00542", "p009-tsv00543", "p009-tsv00545", "p009-tsv00546", "p009-tsv00547", "p009-tsv00548", "p009-tsv00549", "p009-tsv00550" ], "text": "(6) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine ihrer Gebietskörperschaften oder\neine in diesem Staat ansässige Person ist. Hat aber der\nSchuldner der Zinsen, ohne Rücksicht darauf, ob er in\neinem Vertragstaat ansässig ist oder nicht, in einem\nVertragstaat eine Betriebstätte und ist die Schuld, für\ndie die Zinsen gezahlt werden, für Zwecke der Betrieb-\nstätte eingegangen und trägt die Betriebstätte die Zin-\nsen, so gelten die Zinsen als aus dem Vertragstaat\nstammend, in dem die Betriebstätte liegt." }, { "id": "para-7", "source_line_ids": [ "pdf-009-line-131", "pdf-009-line-133", "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-020" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 85.26842743817079, 750.227096349885, 307.5753989734018, 767.1141269319303 ], "source_line_ids": [ "pdf-009-line-131", "pdf-009-line-133" ], "source_page": 9 }, { "bbox": [ 58.13756416238917, 80.8362775402828, 281.27507232851144, 162.50306478132194 ], "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-020" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv00554", "p009-tsv00555", "p009-tsv00556", "p009-tsv00557", "p009-tsv00558", "p009-tsv00559", "p009-tsv00560", "p009-tsv00562", "p009-tsv00563", "p009-tsv00564", "p009-tsv00565", "p009-tsv00566", "p009-tsv00567", "p009-tsv00568", "p009-tsv00569", "p010-tsv00020", "p010-tsv00021", "p010-tsv00022", "p010-tsv00023", "p010-tsv00024", "p010-tsv00025", "p010-tsv00027", "p010-tsv00028", "p010-tsv00029", "p010-tsv00030", "p010-tsv00031", "p010-tsv00032", "p010-tsv00033", "p010-tsv00035", "p010-tsv00036", "p010-tsv00037", "p010-tsv00038", "p010-tsv00039", "p010-tsv00040", "p010-tsv00041", "p010-tsv00042", "p010-tsv00044", "p010-tsv00045", "p010-tsv00046", "p010-tsv00047", "p010-tsv00048", "p010-tsv00049", "p010-tsv00050", "p010-tsv00052", "p010-tsv00053", "p010-tsv00054", "p010-tsv00055", "p010-tsv00056", "p010-tsv00057", "p010-tsv00058", "p010-tsv00059", "p010-tsv00061", "p010-tsv00062", "p010-tsv00063", "p010-tsv00064", "p010-tsv00065", "p010-tsv00066", "p010-tsv00067", "p010-tsv00068", "p010-tsv00070", "p010-tsv00071", "p010-tsv00072", "p010-tsv00073", "p010-tsv00074", "p010-tsv00075", "p010-tsv00077", "p010-tsv00078", "p010-tsv00079", "p010-tsv00080", "p010-tsv00081", "p010-tsv00083" ], "text": "(7) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nZinsen, gemessen an der zugrunde liegenden Forderung,\nden Betrag, den Schuldner und Gläubiger ohne diese\nBeziehungen vereinbart hätten, so wird dieser Artikel\nnur auf diesen letzten Betrag angewendet. In diesem\nFall kann der übersteigende Betrag nach dem Recht\njedes Vertragstaats und unter Berücksichtigung der\nanderen Bestimmungen dieses Abkommens besteuert\nwerden." } ], "source_heading_line_ids": [ "pdf-009-line-023", "pdf-009-line-025" ], "source_heading_word_ids": [ "p009-tsv00093", "p009-tsv00094", "p009-tsv00096" ], "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 82.77681754549697, 186.8646826701743, 307.5753989734018, 767.1141269319303 ], "source_line_ids": [ "pdf-009-line-023", "pdf-009-line-025", "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-060", "pdf-009-line-061", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-070", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-088", "pdf-009-line-090", "pdf-009-line-092", "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-112", "pdf-009-line-115", "pdf-009-line-117", "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131", "pdf-009-line-133" ], "source_page": 9 }, { "bbox": [ 58.13756416238917, 80.8362775402828, 281.27507232851144, 162.50306478132194 ], "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-020" ], "source_page": 10 } ], "title": "Artikel 11\nZinsen" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029", "pdf-010-line-031" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 209.84211772443277, 280.998226784881, 246.1077079907925 ], "source_line_ids": [ "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029", "pdf-010-line-031" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00094", "p010-tsv00095", "p010-tsv00096", "p010-tsv00097", "p010-tsv00098", "p010-tsv00099", "p010-tsv00100", "p010-tsv00102", "p010-tsv00103", "p010-tsv00104", "p010-tsv00105", "p010-tsv00106", "p010-tsv00107", "p010-tsv00108", "p010-tsv00109", "p010-tsv00110", "p010-tsv00112", "p010-tsv00113", "p010-tsv00114", "p010-tsv00115", "p010-tsv00116", "p010-tsv00117", "p010-tsv00118", "p010-tsv00119", "p010-tsv00121", "p010-tsv00122", "p010-tsv00123", "p010-tsv00124" ], "text": "(1) Lizenzgebühren, die aus einem Vertragstaat stam-\nmen und von einer in dem anderen Vertragstaat an-\nsässigen Person bezogen werden, können in dem ande-\nren Vertragstaat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-010-line-032", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-038", "pdf-010-line-041" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 251.9212758960868, 280.998226784881, 297.59930943768495 ], "source_line_ids": [ "pdf-010-line-032", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-038", "pdf-010-line-041" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00128", "p010-tsv00129", "p010-tsv00130", "p010-tsv00131", "p010-tsv00132", "p010-tsv00133", "p010-tsv00134", "p010-tsv00135", "p010-tsv00137", "p010-tsv00138", "p010-tsv00139", "p010-tsv00140", "p010-tsv00141", "p010-tsv00142", "p010-tsv00143", "p010-tsv00144", "p010-tsv00146", "p010-tsv00147", "p010-tsv00148", "p010-tsv00149", "p010-tsv00150", "p010-tsv00151", "p010-tsv00152", "p010-tsv00154", "p010-tsv00155", "p010-tsv00156", "p010-tsv00157", "p010-tsv00158", "p010-tsv00159", "p010-tsv00160", "p010-tsv00161", "p010-tsv00163", "p010-tsv00164", "p010-tsv00165" ], "text": "(2) Diese Lizenzgebühren können jedoch auch in dem\nVertragstaat, aus dem sie stammen, nach dem Recht\ndieses Vertragstaats besteuert werden; die Steuer darf\naber 10 vom Hundert des Bruttobetrags dieser Lizenz-\ngebühren nicht übersteigen." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052", "pdf-010-line-054", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-061", "pdf-010-line-062", "pdf-010-line-063" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 303.4128773429793, 280.998226784881, 424.39045708648473 ], "source_line_ids": [ "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052", "pdf-010-line-054", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-061", "pdf-010-line-062", "pdf-010-line-063" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00169", "p010-tsv00170", "p010-tsv00171", "p010-tsv00172", "p010-tsv00173", "p010-tsv00174", "p010-tsv00175", "p010-tsv00177", "p010-tsv00178", "p010-tsv00179", "p010-tsv00180", "p010-tsv00181", "p010-tsv00182", "p010-tsv00184", "p010-tsv00185", "p010-tsv00186", "p010-tsv00187", "p010-tsv00188", "p010-tsv00189", "p010-tsv00190", "p010-tsv00191", "p010-tsv00192", "p010-tsv00194", "p010-tsv00195", "p010-tsv00196", "p010-tsv00197", "p010-tsv00198", "p010-tsv00200", "p010-tsv00201", "p010-tsv00202", "p010-tsv00203", "p010-tsv00204", "p010-tsv00206", "p010-tsv00207", "p010-tsv00208", "p010-tsv00209", "p010-tsv00210", "p010-tsv00211", "p010-tsv00213", "p010-tsv00214", "p010-tsv00215", "p010-tsv00216", "p010-tsv00217", "p010-tsv00218", "p010-tsv00220", "p010-tsv00221", "p010-tsv00222", "p010-tsv00223", "p010-tsv00224", "p010-tsv00225", "p010-tsv00226", "p010-tsv00228", "p010-tsv00229", "p010-tsv00230", "p010-tsv00231", "p010-tsv00232", "p010-tsv00233", "p010-tsv00234", "p010-tsv00235", "p010-tsv00236", "p010-tsv00237", "p010-tsv00239", "p010-tsv00240", "p010-tsv00241", "p010-tsv00242", "p010-tsv00243", "p010-tsv00245", "p010-tsv00246", "p010-tsv00247", "p010-tsv00248", "p010-tsv00249", "p010-tsv00250", "p010-tsv00251", "p010-tsv00253", "p010-tsv00254", "p010-tsv00255", "p010-tsv00256", "p010-tsv00257", "p010-tsv00259", "p010-tsv00260", "p010-tsv00261" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck\n„Lizenzgebühren* bedeutet Vergütungen jeder Art, die\nfür die Benutzung oder für das Recht auf Benutzung\nvon Urheberrechten an literarischen, künstlerischen\noder wissenschaftlichen Werken, einschließlich kinema-\ntographischer Filme oder Bandaufnahmen für Fernsehen\noder Rundfunk, von Patenten, Warenzeichen, Mustern\noder Modellen, Plänen, geheimen Formeln oder Verfah-\nren oder für die Benutzung oder das Recht auf Benut-\nzung gewerblicher, kaufmännischer oder wissenschaft-\nlicher Ausrüstungen oder für die Mitteilung gewerb-\nlicher, kaufmännischer oder wissenschaftlicher Erfah-\nrungen gezahlt werden." }, { "id": "para-4", "source_line_ids": [ "pdf-010-line-065", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-074", "pdf-010-line-076" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 430.204024991779, 280.998226784881, 494.4301085169352 ], "source_line_ids": [ "pdf-010-line-065", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-074", "pdf-010-line-076" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00265", "p010-tsv00266", "p010-tsv00267", "p010-tsv00268", "p010-tsv00269", "p010-tsv00270", "p010-tsv00271", "p010-tsv00272", "p010-tsv00273", "p010-tsv00274", "p010-tsv00276", "p010-tsv00277", "p010-tsv00278", "p010-tsv00279", "p010-tsv00280", "p010-tsv00281", "p010-tsv00282", "p010-tsv00284", "p010-tsv00285", "p010-tsv00286", "p010-tsv00287", "p010-tsv00288", "p010-tsv00289", "p010-tsv00290", "p010-tsv00292", "p010-tsv00293", "p010-tsv00294", "p010-tsv00295", "p010-tsv00296", "p010-tsv00297", "p010-tsv00298", "p010-tsv00300", "p010-tsv00301", "p010-tsv00302", "p010-tsv00303", "p010-tsv00304", "p010-tsv00305", "p010-tsv00306", "p010-tsv00307", "p010-tsv00309", "p010-tsv00310", "p010-tsv00311", "p010-tsv00312", "p010-tsv00313", "p010-tsv00314", "p010-tsv00315", "p010-tsv00317", "p010-tsv00318", "p010-tsv00319", "p010-tsv00320", "p010-tsv00321", "p010-tsv00322", "p010-tsv00323", "p010-tsv00324", "p010-tsv00325" ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat, aus dem\ndie Lizenzgebühren stammen, eine Betriebstätte hat und\ndie Rechte oder Vermögenswerte, für die die Lizenz-\ngebühren gezahlt werden, tatsächlich zu dieser Betrieb-\nstätte gehören. In diesem Fall ist Artikel 7 anzuwenden." }, { "id": "para-5", "source_line_ids": [ "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 500.24367642222956, 281.27507232851144, 610.9783031897402 ], "source_line_ids": [ "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00329", "p010-tsv00330", "p010-tsv00331", "p010-tsv00332", "p010-tsv00333", "p010-tsv00334", "p010-tsv00335", "p010-tsv00336", "p010-tsv00338", "p010-tsv00339", "p010-tsv00340", "p010-tsv00341", "p010-tsv00342", "p010-tsv00343", "p010-tsv00344", "p010-tsv00345", "p010-tsv00347", "p010-tsv00348", "p010-tsv00349", "p010-tsv00350", "p010-tsv00351", "p010-tsv00352", "p010-tsv00354", "p010-tsv00355", "p010-tsv00356", "p010-tsv00357", "p010-tsv00358", "p010-tsv00359", "p010-tsv00360", "p010-tsv00361", "p010-tsv00362", "p010-tsv00363", "p010-tsv00365", "p010-tsv00366", "p010-tsv00367", "p010-tsv00368", "p010-tsv00369", "p010-tsv00370", "p010-tsv00371", "p010-tsv00373", "p010-tsv00374", "p010-tsv00375", "p010-tsv00376", "p010-tsv00377", "p010-tsv00378", "p010-tsv00379", "p010-tsv00380", "p010-tsv00381", "p010-tsv00382", "p010-tsv00384", "p010-tsv00385", "p010-tsv00386", "p010-tsv00387", "p010-tsv00388", "p010-tsv00389", "p010-tsv00390", "p010-tsv00391", "p010-tsv00393", "p010-tsv00394", "p010-tsv00395", "p010-tsv00396", "p010-tsv00397", "p010-tsv00398", "p010-tsv00400", "p010-tsv00401", "p010-tsv00402", "p010-tsv00403", "p010-tsv00404", "p010-tsv00405", "p010-tsv00406", "p010-tsv00407", "p010-tsv00409", "p010-tsv00410", "p010-tsv00411", "p010-tsv00412", "p010-tsv00413", "p010-tsv00414", "p010-tsv00415", "p010-tsv00417", "p010-tsv00418", "p010-tsv00419", "p010-tsv00420", "p010-tsv00421", "p010-tsv00422", "p010-tsv00423", "p010-tsv00424", "p010-tsv00425", "p010-tsv00427", "p010-tsv00428" ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertrag-\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine ihrer Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist. Hat aber\nder Schuldner der Lizenzgebühren, ohne Rücksicht dar-\nauf, ob er in einem Vertragstaat ansässig ist oder nicht,\nin einem Vertragstaat eine Betriebstätte und ist die\nVerpflichtung zur Zahlung der Lizenzgebühren für\nZwecke der Betriebstätte eingegangen und trägt die Be-\ntriebstätte die Lizenzgebühren, so gelten die Lizenzge-\nbühren als aus dem Vertragstaat stammend, in dem die\nBetriebstätte liegt." }, { "id": "para-6", "source_line_ids": [ "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107", "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 617.0687076619533, 281.55191787214187, 708.9784478789871 ], "source_line_ids": [ "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107", "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00432", "p010-tsv00433", "p010-tsv00434", "p010-tsv00435", "p010-tsv00436", "p010-tsv00437", "p010-tsv00438", "p010-tsv00440", "p010-tsv00441", "p010-tsv00442", "p010-tsv00443", "p010-tsv00444", "p010-tsv00445", "p010-tsv00446", "p010-tsv00447", "p010-tsv00449", "p010-tsv00450", "p010-tsv00451", "p010-tsv00452", "p010-tsv00453", "p010-tsv00454", "p010-tsv00456", "p010-tsv00457", "p010-tsv00458", "p010-tsv00459", "p010-tsv00460", "p010-tsv00461", "p010-tsv00463", "p010-tsv00464", "p010-tsv00465", "p010-tsv00466", "p010-tsv00467", "p010-tsv00468", "p010-tsv00469", "p010-tsv00470", "p010-tsv00472", "p010-tsv00473", "p010-tsv00474", "p010-tsv00475", "p010-tsv00476", "p010-tsv00477", "p010-tsv00478", "p010-tsv00479", "p010-tsv00481", "p010-tsv00482", "p010-tsv00483", "p010-tsv00484", "p010-tsv00485", "p010-tsv00486", "p010-tsv00487", "p010-tsv00488", "p010-tsv00489", "p010-tsv00491", "p010-tsv00492", "p010-tsv00493", "p010-tsv00494", "p010-tsv00495", "p010-tsv00496", "p010-tsv00497", "p010-tsv00498", "p010-tsv00499", "p010-tsv00501", "p010-tsv00502", "p010-tsv00503", "p010-tsv00504", "p010-tsv00505", "p010-tsv00506", "p010-tsv00508", "p010-tsv00509", "p010-tsv00510", "p010-tsv00511", "p010-tsv00512" ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nLizenzgebühren, gemessen an der zugrunde liegenden\nLeistung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehungen vereinbart hätten, so wird dieser Ar-\ntikel nur auf diesen letzten Betrag angewendet. In diesem\nFall kann der übersteigende Betrag nach dem Recht jedes\nVertragstaats und unter Berücksichtigung der anderen\nBestimmungen dieses Abkommens besteuert werden." }, { "id": "para-7", "source_line_ids": [ "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-130", "pdf-011-line-003", "pdf-011-line-005", "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011" ], "source_page": 10, "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 58.41440970601959, 733.893738901677, 281.27507232851144, 769.8824926011181 ], "source_line_ids": [ "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-130" ], "source_page": 10 }, { "bbox": [ 83.88419972001866, 82.2204603748767, 306.1911712552496, 127.89849391647485 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-005", "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011" ], "source_page": 11 } ], "source_word_ids": [ "p010-tsv00516", "p010-tsv00517", "p010-tsv00518", "p010-tsv00519", "p010-tsv00520", "p010-tsv00521", "p010-tsv00522", "p010-tsv00523", "p010-tsv00524", "p010-tsv00525", "p010-tsv00526", "p010-tsv00527", "p010-tsv00529", "p010-tsv00530", "p010-tsv00531", "p010-tsv00532", "p010-tsv00533", "p010-tsv00534", "p010-tsv00535", "p010-tsv00537", "p010-tsv00538", "p010-tsv00539", "p010-tsv00540", "p010-tsv00541", "p010-tsv00542", "p010-tsv00544", "p010-tsv00545", "p010-tsv00546", "p010-tsv00547", "p010-tsv00548", "p010-tsv00549", "p010-tsv00550", "p010-tsv00551", "p011-tsv00010", "p011-tsv00011", "p011-tsv00012", "p011-tsv00013", "p011-tsv00014", "p011-tsv00015", "p011-tsv00016", "p011-tsv00018", "p011-tsv00019", "p011-tsv00020", "p011-tsv00021", "p011-tsv00022", "p011-tsv00023", "p011-tsv00024", "p011-tsv00025", "p011-tsv00026", "p011-tsv00028", "p011-tsv00029", "p011-tsv00030", "p011-tsv00031", "p011-tsv00032", "p011-tsv00033", "p011-tsv00034", "p011-tsv00036", "p011-tsv00037", "p011-tsv00038", "p011-tsv00039", "p011-tsv00040", "p011-tsv00041", "p011-tsv00042", "p011-tsv00043", "p011-tsv00044", "p011-tsv00046", "p011-tsv00047", "p011-tsv00048", "p011-tsv00049", "p011-tsv00050" ], "text": "(7) Die Absätze 1, 2, 4, 5 und 6 gelten entsprechend für\nVergütungen, die für Dienstleistungen auf dem Gebiet\nder Geschäftsführung oder für technische Dienstleistun-\ngen bezogen werden. Wenn eine in einem Vertragstaat\nansässige Person dies für ein bestimmtes Veranlagungs-\njahr wünscht, wird die in dem anderen Vertragstaat von\ndiesen Vergütungen erhobene Steuer so berechnet, als\nhabe die Person in dem anderen Staat eine Betriebstätte,\nder diese Vergütungen zuzurechnen sind." } ], "source_heading_line_ids": [ "pdf-010-line-021", "pdf-010-line-023" ], "source_heading_word_ids": [ "p010-tsv00087", "p010-tsv00088", "p010-tsv00090" ], "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 58.41440970601959, 182.43529759947384, 281.55191787214187, 769.8824926011181 ], "source_line_ids": [ "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029", "pdf-010-line-031", "pdf-010-line-032", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-038", "pdf-010-line-041", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052", "pdf-010-line-054", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-061", "pdf-010-line-062", "pdf-010-line-063", "pdf-010-line-065", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-074", "pdf-010-line-076", "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107", "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121", "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-130" ], "source_page": 10 }, { "bbox": [ 83.88419972001866, 82.2204603748767, 306.1911712552496, 127.89849391647485 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-005", "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011" ], "source_page": 11 } ], "title": "Artikel 12\nLizenzgebühren" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020", "pdf-011-line-022" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.16104526364909, 166.65561328510358, 306.7448623425105, 203.47487668530087 ], "source_line_ids": [ "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020", "pdf-011-line-022" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00066", "p011-tsv00067", "p011-tsv00068", "p011-tsv00069", "p011-tsv00070", "p011-tsv00071", "p011-tsv00072", "p011-tsv00074", "p011-tsv00075", "p011-tsv00076", "p011-tsv00077", "p011-tsv00078", "p011-tsv00079", "p011-tsv00080", "p011-tsv00081", "p011-tsv00082", "p011-tsv00083", "p011-tsv00084", "p011-tsv00086", "p011-tsv00087", "p011-tsv00088", "p011-tsv00089", "p011-tsv00090", "p011-tsv00091", "p011-tsv00092", "p011-tsv00094" ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 Absatz 2 können in dem\nVertragstaat besteuert werden, in dem dieses Vermögen\nliegt." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041", "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.16104526364909, 206.52007892140745, 307.0217078861409, 354.62764222295294 ], "source_line_ids": [ "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041", "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00097", "p011-tsv00098", "p011-tsv00099", "p011-tsv00100", "p011-tsv00101", "p011-tsv00102", "p011-tsv00103", "p011-tsv00105", "p011-tsv00106", "p011-tsv00107", "p011-tsv00108", "p011-tsv00109", "p011-tsv00110", "p011-tsv00112", "p011-tsv00113", "p011-tsv00114", "p011-tsv00115", "p011-tsv00116", "p011-tsv00117", "p011-tsv00118", "p011-tsv00119", "p011-tsv00121", "p011-tsv00122", "p011-tsv00123", "p011-tsv00124", "p011-tsv00125", "p011-tsv00126", "p011-tsv00127", "p011-tsv00128", "p011-tsv00129", "p011-tsv00131", "p011-tsv00132", "p011-tsv00133", "p011-tsv00134", "p011-tsv00135", "p011-tsv00136", "p011-tsv00137", "p011-tsv00138", "p011-tsv00139", "p011-tsv00141", "p011-tsv00142", "p011-tsv00143", "p011-tsv00144", "p011-tsv00145", "p011-tsv00146", "p011-tsv00147", "p011-tsv00148", "p011-tsv00149", "p011-tsv00151", "p011-tsv00152", "p011-tsv00153", "p011-tsv00154", "p011-tsv00155", "p011-tsv00156", "p011-tsv00158", "p011-tsv00159", "p011-tsv00160", "p011-tsv00161", "p011-tsv00162", "p011-tsv00163", "p011-tsv00164", "p011-tsv00165", "p011-tsv00167", "p011-tsv00168", "p011-tsv00169", "p011-tsv00170", "p011-tsv00171", "p011-tsv00172", "p011-tsv00173", "p011-tsv00175", "p011-tsv00176", "p011-tsv00177", "p011-tsv00178", "p011-tsv00179", "p011-tsv00180", "p011-tsv00181", "p011-tsv00183", "p011-tsv00184", "p011-tsv00185", "p011-tsv00186", "p011-tsv00187", "p011-tsv00188", "p011-tsv00189", "p011-tsv00190", "p011-tsv00192", "p011-tsv00193", "p011-tsv00194", "p011-tsv00195", "p011-tsv00196", "p011-tsv00197", "p011-tsv00198", "p011-tsv00200", "p011-tsv00201", "p011-tsv00202", "p011-tsv00203", "p011-tsv00204", "p011-tsv00205", "p011-tsv00206", "p011-tsv00207", "p011-tsv00208", "p011-tsv00210", "p011-tsv00211", "p011-tsv00212", "p011-tsv00213", "p011-tsv00214", "p011-tsv00215", "p011-tsv00216", "p011-tsv00217", "p011-tsv00219", "p011-tsv00220", "p011-tsv00221", "p011-tsv00222", "p011-tsv00223", "p011-tsv00224", "p011-tsv00225", "p011-tsv00227", "p011-tsv00228", "p011-tsv00229", "p011-tsv00230" ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstätte dar-\nstellt, die ein Unternehmen eines Vertragstaats in dem\nanderen Vertragstaat hat, oder das zu einer festen Ein-\nrichtung gehört, über die eine in einem Vertragstaat an-\nsässige Person für die Ausübung eines freien Berufs in\ndem anderen Vertragstaat verfügt, einschließlich der-\nartiger Gewinne, die bei der Veräußerung einer solchen\nBetriebstätte (allein oder zusammen mit dem übrigen\nUnternehmen) oder einer solchen festen Einrichtung er-\nzielt werden, können in dem anderen Staat besteuert\nwerden. Jedoch können Gewinne aus der Veräußerung\ndes in Artikel 22 Absatz 3 genannten beweglichen Ver-\nmögens nur in dem Vertragstaat besteuert werden, in\ndem dieses bewegliche Vermögen nach dem angeführten\nArtikel besteuert werden kann." }, { "id": "para-3", "source_line_ids": [ "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-059" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 361.8253929628412, 309.5133177788147, 388.40170338704377 ], "source_line_ids": [ "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-059" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00234", "p011-tsv00235", "p011-tsv00236", "p011-tsv00237", "p011-tsv00238", "p011-tsv00239", "p011-tsv00240", "p011-tsv00241", "p011-tsv00245", "p011-tsv00246", "p011-tsv00247", "p011-tsv00248", "p011-tsv00249", "p011-tsv00250", "p011-tsv00251", "p011-tsv00253", "p011-tsv00254", "p011-tsv00255", "p011-tsv00256", "p011-tsv00257", "p011-tsv00258", "p011-tsv00259" ], "text": "(3) Gewinne aus der Veräußerung von Anteilen an.\neiner in einem Vertragstaat ansässigen Gesellschaft kön-\nnen in dem anderen Vertragstaat besteuert werden." }, { "id": "para-4", "source_line_ids": [ "pdf-011-line-060", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 393.66159815850045, 307.5753989734018, 429.9271884248603 ], "source_line_ids": [ "pdf-011-line-060", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00263", "p011-tsv00264", "p011-tsv00265", "p011-tsv00266", "p011-tsv00267", "p011-tsv00268", "p011-tsv00269", "p011-tsv00270", "p011-tsv00271", "p011-tsv00273", "p011-tsv00274", "p011-tsv00275", "p011-tsv00276", "p011-tsv00277", "p011-tsv00278", "p011-tsv00279", "p011-tsv00280", "p011-tsv00281", "p011-tsv00282", "p011-tsv00284", "p011-tsv00285", "p011-tsv00286", "p011-tsv00287", "p011-tsv00288", "p011-tsv00289", "p011-tsv00290", "p011-tsv00291", "p011-tsv00293", "p011-tsv00294", "p011-tsv00295" ], "text": "(4) Gewinne aus der Veräußerung des in den Absät-\nzen 1 und 2 nicht genannten Vermögens können nur in\ndem Vertragstaat besteuert werden, in dem der Ver-\näußerer ansässig ist." } ], "source_heading_line_ids": [ "pdf-011-line-012", "pdf-011-line-014" ], "source_heading_word_ids": [ "p011-tsv00054", "p011-tsv00055", "p011-tsv00057", "p011-tsv00058", "p011-tsv00059", "p011-tsv00060", "p011-tsv00061", "p011-tsv00062" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.16104526364909, 139.80246629398223, 309.5133177788147, 429.9271884248603 ], "source_line_ids": [ "pdf-011-line-012", "pdf-011-line-014", "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020", "pdf-011-line-022", "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041", "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-059", "pdf-011-line-060", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067" ], "source_page": 11 } ], "title": "Artikel 13\nGewinne aus der Veräußerung von Vermögen" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-073", "pdf-011-line-074", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-081", "pdf-011-line-083", "pdf-011-line-085", "pdf-011-line-087", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 469.51481749424534, 307.5753989734018, 570.0064912857613 ], "source_line_ids": [ "pdf-011-line-073", "pdf-011-line-074", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-081", "pdf-011-line-083", "pdf-011-line-085", "pdf-011-line-087", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00307", "p011-tsv00308", "p011-tsv00309", "p011-tsv00310", "p011-tsv00311", "p011-tsv00312", "p011-tsv00313", "p011-tsv00314", "p011-tsv00316", "p011-tsv00317", "p011-tsv00318", "p011-tsv00319", "p011-tsv00320", "p011-tsv00321", "p011-tsv00322", "p011-tsv00323", "p011-tsv00324", "p011-tsv00326", "p011-tsv00327", "p011-tsv00328", "p011-tsv00329", "p011-tsv00330", "p011-tsv00331", "p011-tsv00332", "p011-tsv00333", "p011-tsv00335", "p011-tsv00336", "p011-tsv00337", "p011-tsv00338", "p011-tsv00339", "p011-tsv00340", "p011-tsv00341", "p011-tsv00342", "p011-tsv00343", "p011-tsv00345", "p011-tsv00346", "p011-tsv00347", "p011-tsv00348", "p011-tsv00349", "p011-tsv00350", "p011-tsv00351", "p011-tsv00352", "p011-tsv00354", "p011-tsv00355", "p011-tsv00356", "p011-tsv00357", "p011-tsv00358", "p011-tsv00359", "p011-tsv00360", "p011-tsv00362", "p011-tsv00363", "p011-tsv00364", "p011-tsv00365", "p011-tsv00366", "p011-tsv00367", "p011-tsv00368", "p011-tsv00369", "p011-tsv00371", "p011-tsv00372", "p011-tsv00373", "p011-tsv00374", "p011-tsv00375", "p011-tsv00376", "p011-tsv00377", "p011-tsv00378", "p011-tsv00380", "p011-tsv00381", "p011-tsv00382", "p011-tsv00383", "p011-tsv00384", "p011-tsv00385", "p011-tsv00386", "p011-tsv00387", "p011-tsv00389", "p011-tsv00390", "p011-tsv00391", "p011-tsv00392", "p011-tsv00393", "p011-tsv00394", "p011-tsv00395", "p011-tsv00396", "p011-tsv00397", "p011-tsv00399", "p011-tsv00400", "p011-tsv00401" ], "text": "(1) Einkünfte, die eine in einem Vertragstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selb-\nständiger Tätigkeit ähnlicher Art bezieht, können nur in\ndiesem Staat besteuert werden, es sei denn, daß der\nBeruf oder die Tätigkeit in dem anderen Vertragstaat\nwährend insgesamt 30 Tagen innerhalb eines Zeitraums\nvon 12 Monaten ausgeübt wird und die Vergütungen\ndafür von einer Betriebstätte in dem anderen Vertrag-\nstaat oder einer dort ansässigen Person getragen werden.\nIn diesem Fall können die Einkünfte in dem anderen\nStaat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-100", "pdf-011-line-102", "pdf-011-line-103" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 85.26842743817079, 577.4810785925682, 307.8522445170322, 632.2947188424861 ], "source_line_ids": [ "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-100", "pdf-011-line-102", "pdf-011-line-103" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00405", "p011-tsv00406", "p011-tsv00407", "p011-tsv00408", "p011-tsv00409", "p011-tsv00410", "p011-tsv00411", "p011-tsv00413", "p011-tsv00414", "p011-tsv00415", "p011-tsv00416", "p011-tsv00417", "p011-tsv00419", "p011-tsv00420", "p011-tsv00421", "p011-tsv00422", "p011-tsv00423", "p011-tsv00425", "p011-tsv00426", "p011-tsv00427", "p011-tsv00428", "p011-tsv00429", "p011-tsv00430", "p011-tsv00431", "p011-tsv00433", "p011-tsv00434", "p011-tsv00435", "p011-tsv00436", "p011-tsv00437", "p011-tsv00438", "p011-tsv00439", "p011-tsv00441", "p011-tsv00442", "p011-tsv00443", "p011-tsv00444", "p011-tsv00445", "p011-tsv00446" ], "text": "(2) Der Ausdruck „freier Beruf” umfaßt insbesondere\ndie selbständig ausgeübte wissenschaftliche, literarische,\nkünstlerische, erzieherische oder unterrichtende Tätigkeit\nsowie die selbständige Tätigkeit der Ärzte, Rechtsan-\nwälte, Ingenieure, Architekten, Zahnärzte und der Ange-\nhörigen der wirtschafts- und steuerberatenden Berufe." } ], "source_heading_line_ids": [ "pdf-011-line-068", "pdf-011-line-071" ], "source_heading_word_ids": [ "p011-tsv00299", "p011-tsv00300", "p011-tsv00302", "p011-tsv00303" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 442.661670503124, 307.8522445170322, 632.2947188424861 ], "source_line_ids": [ "pdf-011-line-068", "pdf-011-line-071", "pdf-011-line-073", "pdf-011-line-074", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-081", "pdf-011-line-083", "pdf-011-line-085", "pdf-011-line-087", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-100", "pdf-011-line-102", "pdf-011-line-103" ], "source_page": 11 } ], "title": "Artikel 14\nSelbständige Arbeit" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-118", "pdf-011-line-121", "pdf-011-line-122" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 85.5452729818012, 673.8202038803025, 308.12909006066263, 745.5208747122657 ], "source_line_ids": [ "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-118", "pdf-011-line-121", "pdf-011-line-122" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00458", "p011-tsv00459", "p011-tsv00460", "p011-tsv00461", "p011-tsv00462", "p011-tsv00463", "p011-tsv00464", "p011-tsv00465", "p011-tsv00466", "p011-tsv00468", "p011-tsv00469", "p011-tsv00470", "p011-tsv00471", "p011-tsv00472", "p011-tsv00473", "p011-tsv00474", "p011-tsv00475", "p011-tsv00476", "p011-tsv00478", "p011-tsv00479", "p011-tsv00480", "p011-tsv00481", "p011-tsv00482", "p011-tsv00483", "p011-tsv00485", "p011-tsv00486", "p011-tsv00487", "p011-tsv00488", "p011-tsv00489", "p011-tsv00490", "p011-tsv00491", "p011-tsv00492", "p011-tsv00493", "p011-tsv00495", "p011-tsv00496", "p011-tsv00497", "p011-tsv00498", "p011-tsv00499", "p011-tsv00500", "p011-tsv00501", "p011-tsv00502", "p011-tsv00503", "p011-tsv00505", "p011-tsv00506", "p011-tsv00507", "p011-tsv00508", "p011-tsv00509", "p011-tsv00510", "p011-tsv00511", "p011-tsv00512", "p011-tsv00513", "p011-tsv00515", "p011-tsv00516", "p011-tsv00517", "p011-tsv00518", "p011-tsv00519", "p011-tsv00520", "p011-tsv00521", "p011-tsv00522", "p011-tsv00524", "p011-tsv00525" ], "text": "(1) Vorbehaltlich der Artikel 16 bis 19 können Gehäl-\nter, Löhne und ähnliche Vergütungen, die eine in einem\nVertragstaat ansässige Person aus unselbständiger Arbeit\nbezieht, nur in diesem Staat besteuert werden, es sei\ndenn, daß die Arbeit in dem anderen Vertragstaat aus-\ngeübt wird. Wird die Arbeit dort ausgeübt, so können\ndie dafür bezogenen Vergütungen in dem anderen Staat\nbesteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-124", "pdf-011-line-126", "pdf-012-line-003", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-019", "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-023", "pdf-012-line-025" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 86.09896406906206, 752.7186254521539, 307.8522445170322, 769.8824926011181 ], "source_line_ids": [ "pdf-011-line-124", "pdf-011-line-126" ], "source_page": 11 }, { "bbox": [ 61.45971068595427, 76.40689246958237, 284.0435277648157, 193.50876027622493 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-019", "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-023", "pdf-012-line-025" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv00529", "p011-tsv00530", "p011-tsv00531", "p011-tsv00532", "p011-tsv00533", "p011-tsv00534", "p011-tsv00535", "p011-tsv00537", "p011-tsv00538", "p011-tsv00539", "p011-tsv00540", "p011-tsv00541", "p011-tsv00542", "p011-tsv00543", "p011-tsv00544", "p011-tsv00545", "p012-tsv00020", "p012-tsv00021", "p012-tsv00022", "p012-tsv00023", "p012-tsv00024", "p012-tsv00025", "p012-tsv00028", "p012-tsv00029", "p012-tsv00030", "p012-tsv00031", "p012-tsv00032", "p012-tsv00033", "p012-tsv00034", "p012-tsv00035", "p012-tsv00038", "p012-tsv00039", "p012-tsv00042", "p012-tsv00043", "p012-tsv00044", "p012-tsv00045", "p012-tsv00046", "p012-tsv00047", "p012-tsv00048", "p012-tsv00049", "p012-tsv00050", "p012-tsv00052", "p012-tsv00053", "p012-tsv00054", "p012-tsv00055", "p012-tsv00056", "p012-tsv00057", "p012-tsv00058", "p012-tsv00059", "p012-tsv00061", "p012-tsv00062", "p012-tsv00065", "p012-tsv00066", "p012-tsv00067", "p012-tsv00068", "p012-tsv00069", "p012-tsv00070", "p012-tsv00071", "p012-tsv00072", "p012-tsv00075", "p012-tsv00076", "p012-tsv00077", "p012-tsv00078", "p012-tsv00079", "p012-tsv00080", "p012-tsv00081", "p012-tsv00082", "p012-tsv00085", "p012-tsv00086", "p012-tsv00087", "p012-tsv00088", "p012-tsv00089", "p012-tsv00092", "p012-tsv00093", "p012-tsv00094", "p012-tsv00095", "p012-tsv00096", "p012-tsv00097", "p012-tsv00098", "p012-tsv00119", "p012-tsv00101", "p012-tsv00102", "p012-tsv00103", "p012-tsv00104", "p012-tsv00105", "p012-tsv00106", "p012-tsv00107", "p012-tsv00110", "p012-tsv00111", "p012-tsv00112", "p012-tsv00113", "p012-tsv00114", "p012-tsv00115" ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige Person für eine\nin dem anderen Vertragstaat ausgeübte unselbständige\nArbeit bezieht, nur in dem erstgenannten Staat besteuert\nwerden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während des betreffenden\nVeranlagungsjahrs aufhält,\nb) die Vergütungen von einem Arbeitgeber oder für\neinen Arbeitgeber gezahlt werden, der nicht in dem\nanderen Staat ansässig ist, und\ndie Vergütungen nicht von einer Betriebstätte oder\nCc\neiner festen Einrichtung getragen werden, die der\nArbeitgeber in dem anderen Staat hat." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-028", "pdf-012-line-029", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.45971068595427, 199.59916474843803, 283.76668222118525, 254.13596843143702 ], "source_line_ids": [ "pdf-012-line-028", "pdf-012-line-029", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00123", "p012-tsv00124", "p012-tsv00125", "p012-tsv00126", "p012-tsv00127", "p012-tsv00128", "p012-tsv00130", "p012-tsv00131", "p012-tsv00132", "p012-tsv00133", "p012-tsv00134", "p012-tsv00135", "p012-tsv00137", "p012-tsv00138", "p012-tsv00139", "p012-tsv00140", "p012-tsv00141", "p012-tsv00142", "p012-tsv00143", "p012-tsv00144", "p012-tsv00146", "p012-tsv00147", "p012-tsv00148", "p012-tsv00149", "p012-tsv00150", "p012-tsv00151", "p012-tsv00152", "p012-tsv00154", "p012-tsv00155", "p012-tsv00156", "p012-tsv00157", "p012-tsv00158", "p012-tsv00159", "p012-tsv00160", "p012-tsv00161", "p012-tsv00162", "p012-tsv00163", "p012-tsv00165", "p012-tsv00166", "p012-tsv00167", "p012-tsv00168", "p012-tsv00169" ], "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses\nArtikels kénnen Vergiitungen fiir unselbstandige Arbeit,\ndie an Bord eines Seeschiffes oder Luftfahrzeuges im\ninternationalen Verkehr ausgetibt wird, in dem Vertrag-\nstaat besteuert werden, in dem sich der Ort der tatsäch-\nlichen Geschäftsleitung des Unternehmens befindet." } ], "source_heading_line_ids": [ "pdf-011-line-104", "pdf-011-line-106" ], "source_heading_word_ids": [ "p011-tsv00450", "p011-tsv00451", "p011-tsv00453", "p011-tsv00454" ], "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 85.5452729818012, 646.4133837553437, 308.12909006066263, 769.8824926011181 ], "source_line_ids": [ "pdf-011-line-104", "pdf-011-line-106", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-118", "pdf-011-line-121", "pdf-011-line-122", "pdf-011-line-124", "pdf-011-line-126" ], "source_page": 11 }, { "bbox": [ 61.45971068595427, 76.40689246958237, 284.0435277648157, 254.13596843143702 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-019", "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-028", "pdf-012-line-029", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12 } ], "title": "Artikel 15\nUnselbständige Arbeit" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-044", "pdf-012-line-047", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.18286514232385, 295.6614534692535, 283.2129911339244, 348.8140743176587 ], "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-044", "pdf-012-line-047", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00182", "p012-tsv00183", "p012-tsv00184", "p012-tsv00185", "p012-tsv00187", "p012-tsv00188", "p012-tsv00189", "p012-tsv00190", "p012-tsv00191", "p012-tsv00192", "p012-tsv00193", "p012-tsv00194", "p012-tsv00196", "p012-tsv00197", "p012-tsv00198", "p012-tsv00199", "p012-tsv00200", "p012-tsv00201", "p012-tsv00202", "p012-tsv00203", "p012-tsv00204", "p012-tsv00206", "p012-tsv00207", "p012-tsv00208", "p012-tsv00209", "p012-tsv00210", "p012-tsv00211", "p012-tsv00213", "p012-tsv00214", "p012-tsv00215", "p012-tsv00216", "p012-tsv00217", "p012-tsv00218", "p012-tsv00219", "p012-tsv00220", "p012-tsv00221", "p012-tsv00223", "p012-tsv00224", "p012-tsv00225", "p012-tsv00226", "p012-tsv00227" ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und\nähnliche Zahlungen, die eine in einem Vertragstaat an-\nsässige Person in ihrer Eigenschaft als Mitglied des Auf-\nsichts- oder Verwaltungsrats einer Gesellschaft bezieht,\ndie in dem anderen Vertragstaat ansässig ist, können in\ndem anderen Staat besteuert werden." } ], "source_heading_line_ids": [ "pdf-012-line-038", "pdf-012-line-040" ], "source_heading_word_ids": [ "p012-tsv00173", "p012-tsv00174", "p012-tsv00176", "p012-tsv00177", "p012-tsv00178" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.18286514232385, 268.53146991121343, 283.2129911339244, 348.8140743176587 ], "source_line_ids": [ "pdf-012-line-038", "pdf-012-line-040", "pdf-012-line-043", "pdf-012-line-044", "pdf-012-line-047", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052" ], "source_page": 12 } ], "title": "Artikel 16\nAufsichtsrats- und Verwaltungsratsvergütungen" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-065", "pdf-012-line-067" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.90601959869342, 391.4469056231503, 283.2129911339244, 446.2605458730681 ], "source_line_ids": [ "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-065", "pdf-012-line-067" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00240", "p012-tsv00241", "p012-tsv00242", "p012-tsv00243", "p012-tsv00244", "p012-tsv00245", "p012-tsv00246", "p012-tsv00247", "p012-tsv00248", "p012-tsv00250", "p012-tsv00251", "p012-tsv00252", "p012-tsv00253", "p012-tsv00254", "p012-tsv00255", "p012-tsv00256", "p012-tsv00258", "p012-tsv00259", "p012-tsv00260", "p012-tsv00261", "p012-tsv00262", "p012-tsv00263", "p012-tsv00264", "p012-tsv00266", "p012-tsv00267", "p012-tsv00268", "p012-tsv00269", "p012-tsv00270", "p012-tsv00271", "p012-tsv00272", "p012-tsv00274", "p012-tsv00275", "p012-tsv00276", "p012-tsv00277", "p012-tsv00278", "p012-tsv00279", "p012-tsv00280", "p012-tsv00282", "p012-tsv00283", "p012-tsv00284", "p012-tsv00285", "p012-tsv00286", "p012-tsv00287", "p012-tsv00288" ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte,\ndie berufsmäßige Künstler, wie Bühnen-, Film-, Rund-\nfunk- oder Fernsehkünstler und Musiker, sowie Sportler\naus ihrer in dieser Eigenschaft persönlich ausgeübten\nTätigkeit beziehen, in dem Vertragstaat besteuert wer-\nden, in dem sie diese Tätigkeit ausüben." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.90601959869342, 452.9046234791187, 283.4898366775548, 516.8538704373561 ], "source_line_ids": [ "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00292", "p012-tsv00293", "p012-tsv00294", "p012-tsv00295", "p012-tsv00296", "p012-tsv00297", "p012-tsv00298", "p012-tsv00300", "p012-tsv00301", "p012-tsv00302", "p012-tsv00303", "p012-tsv00304", "p012-tsv00305", "p012-tsv00306", "p012-tsv00308", "p012-tsv00309", "p012-tsv00310", "p012-tsv00311", "p012-tsv00312", "p012-tsv00313", "p012-tsv00314", "p012-tsv00316", "p012-tsv00317", "p012-tsv00318", "p012-tsv00319", "p012-tsv00320", "p012-tsv00321", "p012-tsv00322", "p012-tsv00324", "p012-tsv00325", "p012-tsv00326", "p012-tsv00327", "p012-tsv00328", "p012-tsv00329", "p012-tsv00330", "p012-tsv00331", "p012-tsv00333", "p012-tsv00334", "p012-tsv00335", "p012-tsv00336", "p012-tsv00337", "p012-tsv00338", "p012-tsv00339", "p012-tsv00340", "p012-tsv00341", "p012-tsv00343", "p012-tsv00344", "p012-tsv00345", "p012-tsv00346", "p012-tsv00347" ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaats in\ndem anderen Vertragstaat die Darbietungen eines be-\nrufsmäßigen Künstlers oder Sportlers, so können die\nEinkünfte des Unternehmens aus dem Erbringen dieser\nDarbietungen ungeachtet des Artikels 7 in dem Vertrag-\nstaat besteuert werden, in dem die Tätigkeit des Künst-\nlers oder Sportlers ausgeübt wird." } ], "source_heading_line_ids": [ "pdf-012-line-053", "pdf-012-line-055" ], "source_heading_word_ids": [ "p012-tsv00231", "p012-tsv00232", "p012-tsv00234", "p012-tsv00235", "p012-tsv00236" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.90601959869342, 364.593758632029, 283.4898366775548, 516.8538704373561 ], "source_line_ids": [ "pdf-012-line-053", "pdf-012-line-055", "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-065", "pdf-012-line-067", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081" ], "source_page": 12 } ], "title": "Artikel 17\nKünstler und Sportler" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-096", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-106", "pdf-012-line-107" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.62917405506299, 559.7635383097665, 283.76668222118525, 669.1139822426834 ], "source_line_ids": [ "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-096", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-106", "pdf-012-line-107" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00359", "p012-tsv00360", "p012-tsv00361", "p012-tsv00362", "p012-tsv00363", "p012-tsv00364", "p012-tsv00366", "p012-tsv00367", "p012-tsv00368", "p012-tsv00369", "p012-tsv00370", "p012-tsv00371", "p012-tsv00372", "p012-tsv00373", "p012-tsv00375", "p012-tsv00376", "p012-tsv00377", "p012-tsv00378", "p012-tsv00379", "p012-tsv00380", "p012-tsv00382", "p012-tsv00383", "p012-tsv00384", "p012-tsv00385", "p012-tsv00386", "p012-tsv00387", "p012-tsv00388", "p012-tsv00390", "p012-tsv00391", "p012-tsv00392", "p012-tsv00393", "p012-tsv00394", "p012-tsv00395", "p012-tsv00397", "p012-tsv00398", "p012-tsv00399", "p012-tsv00400", "p012-tsv00401", "p012-tsv00402", "p012-tsv00403", "p012-tsv00405", "p012-tsv00406", "p012-tsv00407", "p012-tsv00408", "p012-tsv00409", "p012-tsv00410", "p012-tsv00411", "p012-tsv00412", "p012-tsv00413", "p012-tsv00415", "p012-tsv00416", "p012-tsv00417", "p012-tsv00418", "p012-tsv00419", "p012-tsv00420", "p012-tsv00421", "p012-tsv00423", "p012-tsv00424", "p012-tsv00425", "p012-tsv00426", "p012-tsv00427", "p012-tsv00428", "p012-tsv00430", "p012-tsv00431", "p012-tsv00432", "p012-tsv00433", "p012-tsv00434", "p012-tsv00435", "p012-tsv00436", "p012-tsv00438", "p012-tsv00439", "p012-tsv00440", "p012-tsv00441", "p012-tsv00442", "p012-tsv00443", "p012-tsv00444", "p012-tsv00445", "p012-tsv00447", "p012-tsv00448" ], "text": "(1) Vergütungen einschließlich Ruhegehälter, die von\neinem Vertragstaat, einem seiner Länder oder einer ihrer\nGebietskörperschaften unmittelbar oder aus einem von\ndiesem Staat, dem Land oder der Gebietskörperschaft\nerrichteten Sondervermögen an eine natürliche Person\nfür eine unselbständige Arbeit gezahlt werden, können\nnur in diesem Staat besteuert werden. Wird aber die\nunselbständige Arbeit in dem anderen Vertragstaat von\neinem Staatsangehörigen dieses Staates ausgeübt, der\nnicht Staatsangehöriger des erstgenannten Staates ist, so\nkönnen die Vergütungen nur in diesem anderen Staat\nbesteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-113", "pdf-012-line-115", "pdf-012-line-116" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.62917405506299, 676.3117329825715, 283.4898366775548, 721.9897665241697 ], "source_line_ids": [ "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-113", "pdf-012-line-115", "pdf-012-line-116" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00452", "p012-tsv00453", "p012-tsv00454", "p012-tsv00455", "p012-tsv00456", "p012-tsv00457", "p012-tsv00458", "p012-tsv00459", "p012-tsv00461", "p012-tsv00462", "p012-tsv00463", "p012-tsv00464", "p012-tsv00465", "p012-tsv00466", "p012-tsv00468", "p012-tsv00469", "p012-tsv00470", "p012-tsv00471", "p012-tsv00472", "p012-tsv00473", "p012-tsv00475", "p012-tsv00476", "p012-tsv00477", "p012-tsv00478", "p012-tsv00479", "p012-tsv00480", "p012-tsv00481", "p012-tsv00483", "p012-tsv00484", "p012-tsv00485", "p012-tsv00486", "p012-tsv00487", "p012-tsv00488", "p012-tsv00489", "p012-tsv00490", "p012-tsv00491" ], "text": "(2) Auf Vergütungen für unselbständige Arbeit, die im\nZusammenhang mit einer auf Gewinnerzielung gerichte-\nten gewerblichen Tätigkeit eines Vertragstaats, eines\nseiner Länder oder einer ihrer Gebietskörperschaften ge-\nleistet wird, finden die Artikel 15, 16.und 17 Anwendung." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-119", "pdf-012-line-120", "pdf-012-line-123", "pdf-012-line-124", "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 60.62917405506299, 728.3570075633016, 283.4898366775548, 763.792088128905 ], "source_line_ids": [ "pdf-012-line-119", "pdf-012-line-120", "pdf-012-line-123", "pdf-012-line-124" ], "source_page": 12 }, { "bbox": [ 80.56205319645356, 76.1300559026636, 303.69956136257576, 112.39564616902337 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv00495", "p012-tsv00496", "p012-tsv00497", "p012-tsv00498", "p012-tsv00499", "p012-tsv00500", "p012-tsv00501", "p012-tsv00502", "p012-tsv00504", "p012-tsv00505", "p012-tsv00506", "p012-tsv00507", "p012-tsv00508", "p012-tsv00509", "p012-tsv00511", "p012-tsv00512", "p012-tsv00513", "p012-tsv00514", "p012-tsv00515", "p012-tsv00516", "p012-tsv00517", "p012-tsv00518", "p012-tsv00520", "p012-tsv00521", "p012-tsv00522", "p012-tsv00523", "p012-tsv00524", "p012-tsv00525", "p012-tsv00526", "p013-tsv00010", "p013-tsv00011", "p013-tsv00012", "p013-tsv00013", "p013-tsv00014", "p013-tsv00015", "p013-tsv00017", "p013-tsv00018", "p013-tsv00019", "p013-tsv00020", "p013-tsv00021", "p013-tsv00022", "p013-tsv00023", "p013-tsv00025", "p013-tsv00026", "p013-tsv00027", "p013-tsv00028", "p013-tsv00029", "p013-tsv00030", "p013-tsv00031", "p013-tsv00032", "p013-tsv00033", "p013-tsv00035", "p013-tsv00036", "p013-tsv00037", "p013-tsv00038", "p013-tsv00039", "p013-tsv00040", "p013-tsv00041" ], "text": "(3) Absatz 1 gilt entsprechend für Vergütungen, die\nim Rahmen eines Entwicklungshilfeprogramms eines Ver-\ntragstaats, eines seiner Länder oder einer ihrer Gebiets-\nkörperschaften aus Mitteln, die ausschließlich von die-\nsem Staat, diesen Ländern oder Gebietskörperschaften\nbereitgestellt werden, an einen Experten oder freiwilli-\ngen Helfer gezahlt werden, der in den anderen Vertrag-\nstaat mit dessen Zustimmung entsandt worden ist." } ], "source_heading_line_ids": [ "pdf-012-line-083", "pdf-012-line-085" ], "source_heading_word_ids": [ "p012-tsv00351", "p012-tsv00352", "p012-tsv00354", "p012-tsv00355" ], "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 60.62917405506299, 533.187227885564, 283.76668222118525, 763.792088128905 ], "source_line_ids": [ "pdf-012-line-083", "pdf-012-line-085", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-096", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-106", "pdf-012-line-107", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-113", "pdf-012-line-115", "pdf-012-line-116", "pdf-012-line-119", "pdf-012-line-120", "pdf-012-line-123", "pdf-012-line-124" ], "source_page": 12 }, { "bbox": [ 80.56205319645356, 76.1300559026636, 303.69956136257576, 112.39564616902337 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009" ], "source_page": 13 } ], "title": "Artikel 18\nOffentliche Kassen" }, { "id": "article-19", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-015", "pdf-013-line-017", "pdf-013-line-019", "pdf-013-line-021" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.1157442837144, 151.42960210457085, 303.97640690620625, 186.8646826701743 ], "source_line_ids": [ "pdf-013-line-015", "pdf-013-line-017", "pdf-013-line-019", "pdf-013-line-021" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00052", "p013-tsv00053", "p013-tsv00054", "p013-tsv00055", "p013-tsv00056", "p013-tsv00057", "p013-tsv00058", "p013-tsv00059", "p013-tsv00060", "p013-tsv00061", "p013-tsv00063", "p013-tsv00064", "p013-tsv00065", "p013-tsv00066", "p013-tsv00067", "p013-tsv00068", "p013-tsv00069", "p013-tsv00070", "p013-tsv00071", "p013-tsv00073", "p013-tsv00074", "p013-tsv00075", "p013-tsv00076", "p013-tsv00077", "p013-tsv00078", "p013-tsv00080", "p013-tsv00081", "p013-tsv00082", "p013-tsv00083", "p013-tsv00084", "p013-tsv00085" ], "text": "(1) Ruhegehälter (außer den in Artikel 18 Absatz 1 ge-\nnannten Ruhegehältern) und Renten, die an eine in einem\nVertragstaat ansässige Person gezahlt werden, können\nnur in diesem Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-023", "pdf-013-line-025", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-031", "pdf-013-line-033", "pdf-013-line-034" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.1157442837144, 192.6782505754686, 304.2532524498367, 256.9043341006248 ], "source_line_ids": [ "pdf-013-line-023", "pdf-013-line-025", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-031", "pdf-013-line-033", "pdf-013-line-034" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00089", "p013-tsv00090", "p013-tsv00091", "p013-tsv00092", "p013-tsv00093", "p013-tsv00094", "p013-tsv00095", "p013-tsv00097", "p013-tsv00098", "p013-tsv00099", "p013-tsv00100", "p013-tsv00101", "p013-tsv00102", "p013-tsv00104", "p013-tsv00105", "p013-tsv00106", "p013-tsv00107", "p013-tsv00108", "p013-tsv00109", "p013-tsv00110", "p013-tsv00112", "p013-tsv00113", "p013-tsv00114", "p013-tsv00115", "p013-tsv00116", "p013-tsv00117", "p013-tsv00119", "p013-tsv00120", "p013-tsv00121", "p013-tsv00122", "p013-tsv00123", "p013-tsv00124", "p013-tsv00125", "p013-tsv00126", "p013-tsv00128", "p013-tsv00129", "p013-tsv00130", "p013-tsv00131", "p013-tsv00132", "p013-tsv00133", "p013-tsv00134", "p013-tsv00136", "p013-tsv00137" ], "text": "(2) Der Ausdruck „Rente” bedeutet einen bestimmten\nBetrag, der regelmäßig zu festgesetzten Zeitpunkten\nlebenslänglich oder während eines bestimmten oder be-\nstimmbaren Zeitabschnitts auf Grund einer Verpflichtung\nzahlbar ist, die diese Zahlungen als Gegenleistung für\nbereits in Geld oder Geldeswert bewirkte angemessene\nLeistungen vorsieht." } ], "source_heading_line_ids": [ "pdf-013-line-011", "pdf-013-line-013" ], "source_heading_word_ids": [ "p013-tsv00045", "p013-tsv00046", "p013-tsv00048" ], "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.1157442837144, 124.57645511344953, 304.2532524498367, 256.9043341006248 ], "source_line_ids": [ "pdf-013-line-011", "pdf-013-line-013", "pdf-013-line-015", "pdf-013-line-017", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-023", "pdf-013-line-025", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-031", "pdf-013-line-033", "pdf-013-line-034" ], "source_page": 13 } ], "title": "Artikel 19\nRuhegehilter" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-055", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-061", "pdf-013-line-062" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.9462809146057, 303.96655047681685, 304.80694353709754, 413.0401578428149 ], "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-055", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-061", "pdf-013-line-062" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00159", "p013-tsv00160", "p013-tsv00161", "p013-tsv00162", "p013-tsv00163", "p013-tsv00164", "p013-tsv00165", "p013-tsv00166", "p013-tsv00168", "p013-tsv00169", "p013-tsv00170", "p013-tsv00171", "p013-tsv00172", "p013-tsv00173", "p013-tsv00174", "p013-tsv00175", "p013-tsv00176", "p013-tsv00177", "p013-tsv00178", "p013-tsv00180", "p013-tsv00181", "p013-tsv00182", "p013-tsv00183", "p013-tsv00184", "p013-tsv00185", "p013-tsv00186", "p013-tsv00188", "p013-tsv00189", "p013-tsv00190", "p013-tsv00191", "p013-tsv00192", "p013-tsv00193", "p013-tsv00194", "p013-tsv00195", "p013-tsv00197", "p013-tsv00198", "p013-tsv00199", "p013-tsv00200", "p013-tsv00201", "p013-tsv00202", "p013-tsv00203", "p013-tsv00205", "p013-tsv00206", "p013-tsv00207", "p013-tsv00208", "p013-tsv00209", "p013-tsv00210", "p013-tsv00212", "p013-tsv00213", "p013-tsv00214", "p013-tsv00215", "p013-tsv00216", "p013-tsv00217", "p013-tsv00219", "p013-tsv00220", "p013-tsv00221", "p013-tsv00222", "p013-tsv00223", "p013-tsv00224", "p013-tsv00225", "p013-tsv00226", "p013-tsv00227", "p013-tsv00228", "p013-tsv00230", "p013-tsv00231", "p013-tsv00232", "p013-tsv00233", "p013-tsv00234", "p013-tsv00235", "p013-tsv00236", "p013-tsv00237", "p013-tsv00238", "p013-tsv00239", "p013-tsv00241", "p013-tsv00242", "p013-tsv00243", "p013-tsv00244", "p013-tsv00245", "p013-tsv00246", "p013-tsv00247", "p013-tsv00249", "p013-tsv00250", "p013-tsv00251", "p013-tsv00252", "p013-tsv00253", "p013-tsv00254", "p013-tsv00255", "p013-tsv00257", "p013-tsv00258", "p013-tsv00259", "p013-tsv00260", "p013-tsv00261" ], "text": "(1) Eine natürliche Person, die in einem Vertragstaat\nzu dem Zeitpunkt ansässig ist, zu dem sie sich auf Ein-\nladung des anderen Vertragstaats oder einer Universität\noder anderen Lehranstalt in dem anderen Staat haupt-\nsächlich zwecks Ausübung einer Lehr- und/oder For-\nschungstatigkeit an einer Universität oder anderen\nLehranstalt vorübergehend in den anderen Vertragstaat\nbegibt, ist für die Dauer von höchstens zwei Jahren vom\nTag ihrer Ankunft in dem anderen Staat von der Steuer\ndieses anderen Vertragstaats auf ihre Einkünfte aus\nihrer Lehr- oder Forschungstätigkeit an dieser Universi-\ntät oder anderen Lehranstalt befreit." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-064", "pdf-013-line-066", "pdf-013-line-067", "pdf-013-line-070", "pdf-013-line-071", "pdf-013-line-073", "pdf-013-line-076", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-086", "pdf-013-line-088", "pdf-013-line-089", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 82.49997200186654, 420.5147451496219, 305.6374801679888, 620.1139098980599 ], "source_line_ids": [ "pdf-013-line-064", "pdf-013-line-066", "pdf-013-line-067", "pdf-013-line-070", "pdf-013-line-071", "pdf-013-line-073", "pdf-013-line-076", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-086", "pdf-013-line-088", "pdf-013-line-089", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00265", "p013-tsv00266", "p013-tsv00267", "p013-tsv00268", "p013-tsv00269", "p013-tsv00270", "p013-tsv00271", "p013-tsv00272", "p013-tsv00274", "p013-tsv00275", "p013-tsv00276", "p013-tsv00277", "p013-tsv00278", "p013-tsv00279", "p013-tsv00280", "p013-tsv00281", "p013-tsv00283", "p013-tsv00284", "p013-tsv00285", "p013-tsv00286", "p013-tsv00287", "p013-tsv00288", "p013-tsv00289", "p013-tsv00290", "p013-tsv00291", "p013-tsv00293", "p013-tsv00294", "p013-tsv00295", "p013-tsv00296", "p013-tsv00297", "p013-tsv00298", "p013-tsv00299", "p013-tsv00301", "p013-tsv00302", "p013-tsv00303", "p013-tsv00304", "p013-tsv00305", "p013-tsv00306", "p013-tsv00307", "p013-tsv00309", "p013-tsv00310", "p013-tsv00311", "p013-tsv00312", "p013-tsv00313", "p013-tsv00314", "p013-tsv00315", "p013-tsv00316", "p013-tsv00318", "p013-tsv00319", "p013-tsv00320", "p013-tsv00321", "p013-tsv00322", "p013-tsv00323", "p013-tsv00325", "p013-tsv00326", "p013-tsv00327", "p013-tsv00328", "p013-tsv00329", "p013-tsv00330", "p013-tsv00331", "p013-tsv00332", "p013-tsv00334", "p013-tsv00335", "p013-tsv00336", "p013-tsv00337", "p013-tsv00338", "p013-tsv00339", "p013-tsv00340", "p013-tsv00341", "p013-tsv00342", "p013-tsv00344", "p013-tsv00345", "p013-tsv00346", "p013-tsv00347", "p013-tsv00348", "p013-tsv00349", "p013-tsv00350", "p013-tsv00351", "p013-tsv00353", "p013-tsv00354", "p013-tsv00355", "p013-tsv00359", "p013-tsv00360", "p013-tsv00361", "p013-tsv00362", "p013-tsv00363", "p013-tsv00364", "p013-tsv00365", "p013-tsv00366", "p013-tsv00368", "p013-tsv00369", "p013-tsv00370", "p013-tsv00371", "p013-tsv00372", "p013-tsv00373", "p013-tsv00375", "p013-tsv00376", "p013-tsv00377", "p013-tsv00378", "p013-tsv00382", "p013-tsv00383", "p013-tsv00384", "p013-tsv00385", "p013-tsv00386", "p013-tsv00387", "p013-tsv00388", "p013-tsv00558", "p013-tsv00390", "p013-tsv00391", "p013-tsv00392", "p013-tsv00393", "p013-tsv00394", "p013-tsv00395", "p013-tsv00396", "p013-tsv00398", "p013-tsv00399", "p013-tsv00400", "p013-tsv00401", "p013-tsv00402", "p013-tsv00403", "p013-tsv00404", "p013-tsv00406", "p013-tsv00407", "p013-tsv00408", "p013-tsv00409", "p013-tsv00410", "p013-tsv00411", "p013-tsv00412", "p013-tsv00413", "p013-tsv00414", "p013-tsv00415", "p013-tsv00417", "p013-tsv00418", "p013-tsv00419", "p013-tsv00420", "p013-tsv00421", "p013-tsv00422", "p013-tsv00423", "p013-tsv00424", "p013-tsv00426", "p013-tsv00427", "p013-tsv00428", "p013-tsv00429", "p013-tsv00430", "p013-tsv00431", "p013-tsv00432", "p013-tsv00434" ], "text": "(2) War eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen\nVertragstaat begab, und hält sie sich in dem anderen\nStaat lediglich als Student einer Universität, Hoch-\nschule, Schule oder anderen ähnlichen Lehranstalt dieses\nanderen Staates oder als Lehrling (in der Bundesrepu-\nblik Deutschland einschließlich der Volontäre oder\nPraktikanten) vorübergehend auf, so ist sie vom Tag\nihrer ersten Ankunft in dem anderen Staat im Zusam-\nmenhang mit diesem Aufenthalt von der Steuer dieses\nanderen Staates befreit\na) hinsichtlich aller für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung bestimmten Überweisungen aus\ndem Ausland und :\nwährend der Dauer von insgesamt höchstens drei\nb\nJahren hinsichtlich aller Vergütungen bis zu 6000\nDM oder deren Gegenwert in jamaikanischer Wäh-\nrung je Kalenderjahr für Arbeit, die sie in dem ande-\nren Vertragstaat ausübt, um die Mittel für ihren\nUnterhalt, ihre Erziehung oder ihre Ausbildung zu\nergänzen." }, { "id": "para-3", "source_line_ids": [ "pdf-013-line-104", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-124", "pdf-013-line-125", "pdf-013-line-126", "pdf-013-line-127", "pdf-013-line-129", "pdf-014-line-004", "pdf-014-line-006", "pdf-014-line-008" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 83.33050863275781, 623.7127852680039, 305.91432571161926, 763.2384149950674 ], "source_line_ids": [ "pdf-013-line-104", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-124", "pdf-013-line-125", "pdf-013-line-126", "pdf-013-line-127", "pdf-013-line-129" ], "source_page": 13 }, { "bbox": [ 61.45971068595427, 83.05097007563302, 284.0435277648157, 108.51993423216047 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-006", "pdf-014-line-008" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv00438", "p013-tsv00439", "p013-tsv00440", "p013-tsv00441", "p013-tsv00442", "p013-tsv00443", "p013-tsv00444", "p013-tsv00445", "p013-tsv00447", "p013-tsv00448", "p013-tsv00449", "p013-tsv00450", "p013-tsv00451", "p013-tsv00452", "p013-tsv00453", "p013-tsv00454", "p013-tsv00455", "p013-tsv00457", "p013-tsv00458", "p013-tsv00459", "p013-tsv00460", "p013-tsv00461", "p013-tsv00462", "p013-tsv00463", "p013-tsv00464", "p013-tsv00465", "p013-tsv00466", "p013-tsv00468", "p013-tsv00469", "p013-tsv00470", "p013-tsv00471", "p013-tsv00472", "p013-tsv00473", "p013-tsv00474", "p013-tsv00475", "p013-tsv00477", "p013-tsv00478", "p013-tsv00479", "p013-tsv00480", "p013-tsv00481", "p013-tsv00482", "p013-tsv00484", "p013-tsv00485", "p013-tsv00486", "p013-tsv00487", "p013-tsv00488", "p013-tsv00490", "p013-tsv00491", "p013-tsv00492", "p013-tsv00493", "p013-tsv00494", "p013-tsv00495", "p013-tsv00497", "p013-tsv00498", "p013-tsv00499", "p013-tsv00500", "p013-tsv00501", "p013-tsv00502", "p013-tsv00503", "p013-tsv00504", "p013-tsv00506", "p013-tsv00507", "p013-tsv00508", "p013-tsv00509", "p013-tsv00510", "p013-tsv00511", "p013-tsv00512", "p013-tsv00513", "p013-tsv00515", "p013-tsv00516", "p013-tsv00517", "p013-tsv00518", "p013-tsv00519", "p013-tsv00520", "p013-tsv00521", "p013-tsv00522", "p013-tsv00523", "p013-tsv00524", "p013-tsv00526", "p013-tsv00527", "p013-tsv00528", "p013-tsv00529", "p013-tsv00530", "p013-tsv00531", "p013-tsv00532", "p013-tsv00533", "p013-tsv00535", "p013-tsv00536", "p013-tsv00537", "p013-tsv00538", "p013-tsv00539", "p013-tsv00540", "p013-tsv00541", "p013-tsv00542", "p013-tsv00544", "p013-tsv00545", "p013-tsv00562", "p013-tsv00563", "p013-tsv00564", "p013-tsv00549", "p013-tsv00550", "p013-tsv00551", "p013-tsv00553", "p013-tsv00554", "p014-tsv00020", "p014-tsv00021", "p014-tsv00022", "p014-tsv00023", "p014-tsv00024", "p014-tsv00025", "p014-tsv00026", "p014-tsv00027", "p014-tsv00028", "p014-tsv00030", "p014-tsv00031", "p014-tsv00032", "p014-tsv00033", "p014-tsv00034", "p014-tsv00036" ], "text": "(3) War eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begab, und hält sie sich in dem anderen Staat\nlediglich zum Studium, zur Forschung oder zur Ausbil-\ndung als Empfänger eines Zuschusses, Unterhaltsbeitrags\noder Stipendiums einer wissenschaftlichen, pädago-\ngischen, religiösen oder mildtätigen Organisation oder\nim Rahmen eines Programms für technische Hilfe, an\ndem die Regierung eines Vertragstaats beteiligt ist, vor-\nübergehend auf, so ist sie vom Tag ihrer ersten Ankunft\nin dem anderen Staat im Zusammenhang mit diesem\nAufenthalt von der Steuer dieses anderen Staates be-\nfreit hinsichtlich\nUnterhaltsbeitrags oder Stipen-\na) dieses Zuschusses,\ndiums und\nb) aller für ihren Unterhalt, ihre Erziehung oder ihre\nAusbildung bestimmten Überweisungen aus dem\nAusland," } ], "source_heading_line_ids": [ "pdf-013-line-036", "pdf-013-line-038", "pdf-013-line-039" ], "source_heading_word_ids": [ "p013-tsv00141", "p013-tsv00142", "p013-tsv00146", "p013-tsv00147", "p013-tsv00148", "p013-tsv00149", "p013-tsv00151", "p013-tsv00152", "p013-tsv00153", "p013-tsv00154", "p013-tsv00155" ], "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 81.9462809146057, 267.42412364353834, 305.91432571161926, 763.2384149950674 ], "source_line_ids": [ "pdf-013-line-036", "pdf-013-line-038", "pdf-013-line-039", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-055", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-061", "pdf-013-line-062", "pdf-013-line-064", "pdf-013-line-066", "pdf-013-line-067", "pdf-013-line-070", "pdf-013-line-071", "pdf-013-line-073", "pdf-013-line-076", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-086", "pdf-013-line-088", "pdf-013-line-089", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-104", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-124", "pdf-013-line-125", "pdf-013-line-126", "pdf-013-line-127", "pdf-013-line-129" ], "source_page": 13 }, { "bbox": [ 61.45971068595427, 83.05097007563302, 284.0435277648157, 108.51993423216047 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-006", "pdf-014-line-008" ], "source_page": 14 } ], "title": "Artikel 20\nLehrer, Studenten und andere\nin der Ausbildung stehende Personen" }, { "id": "article-21", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-018", "pdf-014-line-020" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 145.062361065439, 284.0435277648157, 179.94376849720487 ], "source_line_ids": [ "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-018", "pdf-014-line-020" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00050", "p014-tsv00051", "p014-tsv00052", "p014-tsv00053", "p014-tsv00054", "p014-tsv00055", "p014-tsv00056", "p014-tsv00058", "p014-tsv00059", "p014-tsv00060", "p014-tsv00061", "p014-tsv00062", "p014-tsv00063", "p014-tsv00064", "p014-tsv00066", "p014-tsv00067", "p014-tsv00068", "p014-tsv00069", "p014-tsv00070", "p014-tsv00071", "p014-tsv00072", "p014-tsv00073", "p014-tsv00074", "p014-tsv00076" ], "text": "Die in den vorstehenden Artikeln nicht ausdrücklich\nerwähnten Einkünfte einer in einem Vertragstaat ansäs-\nsigen Person können nur in diesem Staat besteuert wer-\nden." } ], "source_heading_line_ids": [ "pdf-014-line-009", "pdf-014-line-011" ], "source_heading_word_ids": [ "p014-tsv00040", "p014-tsv00041", "p014-tsv00043", "p014-tsv00044", "p014-tsv00045", "p014-tsv00046" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 117.93237750739888, 284.0435277648157, 179.94376849720487 ], "source_line_ids": [ "pdf-014-line-009", "pdf-014-line-011", "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-018", "pdf-014-line-020" ], "source_page": 14 } ], "title": "Artikel 21\nNicht ausdrücklich erwähnte Einkünfte" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-030" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.45971068595427, 216.4861953304834, 284.0435277648157, 243.06250575468596 ], "source_line_ids": [ "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-030" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00087", "p014-tsv00088", "p014-tsv00089", "p014-tsv00090", "p014-tsv00091", "p014-tsv00092", "p014-tsv00093", "p014-tsv00094", "p014-tsv00096", "p014-tsv00097", "p014-tsv00098", "p014-tsv00099", "p014-tsv00100", "p014-tsv00101", "p014-tsv00102", "p014-tsv00103", "p014-tsv00105", "p014-tsv00106", "p014-tsv00107", "p014-tsv00108", "p014-tsv00109" ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden,\nin dem dieses Vermögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-038", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 248.87607365998028, 284.0435277648157, 304.2433870437356 ], "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-038", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00113", "p014-tsv00114", "p014-tsv00115", "p014-tsv00116", "p014-tsv00117", "p014-tsv00119", "p014-tsv00120", "p014-tsv00121", "p014-tsv00122", "p014-tsv00123", "p014-tsv00124", "p014-tsv00126", "p014-tsv00127", "p014-tsv00128", "p014-tsv00129", "p014-tsv00130", "p014-tsv00131", "p014-tsv00132", "p014-tsv00133", "p014-tsv00134", "p014-tsv00136", "p014-tsv00137", "p014-tsv00138", "p014-tsv00139", "p014-tsv00140", "p014-tsv00141", "p014-tsv00142", "p014-tsv00143", "p014-tsv00145", "p014-tsv00146", "p014-tsv00147", "p014-tsv00148", "p014-tsv00149", "p014-tsv00150", "p014-tsv00151", "p014-tsv00152", "p014-tsv00153", "p014-tsv00155", "p014-tsv00156", "p014-tsv00157" ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen\neiner Betriebstätte eines Unternehmens darstellt oder\ndas zu einer der Ausübung eines freien Berufs dienen-\nden festen Einrichtung gehört, kann in dem Vertragstaat\nbesteuert werden, in dem sich die Betriebstätte oder die\nfeste Einrichtung befindet." }, { "id": "para-3", "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-053" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 309.78011838211114, 284.0435277648157, 362.9327392305163 ], "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-053" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00161", "p014-tsv00162", "p014-tsv00163", "p014-tsv00164", "p014-tsv00165", "p014-tsv00166", "p014-tsv00168", "p014-tsv00169", "p014-tsv00170", "p014-tsv00171", "p014-tsv00172", "p014-tsv00173", "p014-tsv00174", "p014-tsv00176", "p014-tsv00177", "p014-tsv00178", "p014-tsv00179", "p014-tsv00180", "p014-tsv00181", "p014-tsv00182", "p014-tsv00183", "p014-tsv00185", "p014-tsv00186", "p014-tsv00187", "p014-tsv00188", "p014-tsv00189", "p014-tsv00190", "p014-tsv00191", "p014-tsv00192", "p014-tsv00193", "p014-tsv00195", "p014-tsv00196", "p014-tsv00197", "p014-tsv00198", "p014-tsv00199", "p014-tsv00201" ], "text": "(3) Seeschiffe und Luftfahrzeuge im internationalen\nVerkehr sowie bewegliches Vermögen, das dem Betrieb\ndieser Schiffe und Luftfahrzeuge dient, können nur in\ndem Vertragstaat besteuert werden, in dem sich der Ort\nder tatsächlichen Geschäftsleitung des Unternehmens\nbefindet." }, { "id": "para-4", "source_line_ids": [ "pdf-014-line-055", "pdf-014-line-056", "pdf-014-line-058" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 370.68416310424203, 283.76668222118525, 395.8762906938507 ], "source_line_ids": [ "pdf-014-line-055", "pdf-014-line-056", "pdf-014-line-058" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00205", "p014-tsv00206", "p014-tsv00207", "p014-tsv00208", "p014-tsv00209", "p014-tsv00210", "p014-tsv00211", "p014-tsv00212", "p014-tsv00214", "p014-tsv00215", "p014-tsv00216", "p014-tsv00217", "p014-tsv00218", "p014-tsv00219", "p014-tsv00220", "p014-tsv00221", "p014-tsv00223", "p014-tsv00224" ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." } ], "source_heading_line_ids": [ "pdf-014-line-021", "pdf-014-line-024" ], "source_heading_word_ids": [ "p014-tsv00080", "p014-tsv00081", "p014-tsv00083" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 189.0793752055245, 284.0435277648157, 395.8762906938507 ], "source_line_ids": [ "pdf-014-line-021", "pdf-014-line-024", "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-030", "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-038", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-056", "pdf-014-line-058" ], "source_page": 14 } ], "title": "Artikel 22\nVermögen" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-086", "pdf-014-line-087", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-102", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-129", "pdf-015-line-003", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-013", "pdf-015-line-015", "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-026", "pdf-015-line-028", "pdf-015-line-030", "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "pdf-015-line-054", "pdf-015-line-055", "pdf-015-line-056" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 60.90601959869342, 439.06279513317986, 284.0435277648157, 764.3457612627425 ], "source_line_ids": [ "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-086", "pdf-014-line-087", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-102", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-129" ], "source_page": 14 }, { "bbox": [ 81.39258982734484, 83.60464320947057, 304.2532524498367, 367.08528773429794 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-013", "pdf-015-line-015", "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-026", "pdf-015-line-028", "pdf-015-line-030", "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "pdf-015-line-054", "pdf-015-line-055", "pdf-015-line-056" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00238", "p014-tsv00239", "p014-tsv00240", "p014-tsv00241", "p014-tsv00242", "p014-tsv00243", "p014-tsv00244", "p014-tsv00245", "p014-tsv00247", "p014-tsv00248", "p014-tsv00249", "p014-tsv00250", "p014-tsv00251", "p014-tsv00252", "p014-tsv00253", "p014-tsv00254", "p014-tsv00258", "p014-tsv00259", "p014-tsv00260", "p014-tsv00261", "p014-tsv00262", "p014-tsv00263", "p014-tsv00264", "p014-tsv00265", "p014-tsv00267", "p014-tsv00268", "p014-tsv00269", "p014-tsv00270", "p014-tsv00271", "p014-tsv00272", "p014-tsv00274", "p014-tsv00275", "p014-tsv00276", "p014-tsv00277", "p014-tsv00278", "p014-tsv00279", "p014-tsv00280", "p014-tsv00282", "p014-tsv00283", "p014-tsv00284", "p014-tsv00285", "p014-tsv00286", "p014-tsv00287", "p014-tsv00289", "p014-tsv00290", "p014-tsv00291", "p014-tsv00292", "p014-tsv00293", "p014-tsv00294", "p014-tsv00295", "p014-tsv00296", "p014-tsv00298", "p014-tsv00299", "p014-tsv00300", "p014-tsv00301", "p014-tsv00302", "p014-tsv00303", "p014-tsv00305", "p014-tsv00306", "p014-tsv00307", "p014-tsv00308", "p014-tsv00309", "p014-tsv00310", "p014-tsv00311", "p014-tsv00312", "p014-tsv00313", "p014-tsv00314", "p014-tsv00316", "p014-tsv00317", "p014-tsv00318", "p014-tsv00319", "p014-tsv00320", "p014-tsv00321", "p014-tsv00323", "p014-tsv00324", "p014-tsv00325", "p014-tsv00326", "p014-tsv00327", "p014-tsv00328", "p014-tsv00330", "p014-tsv00331", "p014-tsv00332", "p014-tsv00333", "p014-tsv00334", "p014-tsv00335", "p014-tsv00337", "p014-tsv00338", "p014-tsv00339", "p014-tsv00340", "p014-tsv00341", "p014-tsv00342", "p014-tsv00343", "p014-tsv00344", "p014-tsv00346", "p014-tsv00347", "p014-tsv00348", "p014-tsv00349", "p014-tsv00351", "p014-tsv00352", "p014-tsv00353", "p014-tsv00354", "p014-tsv00355", "p014-tsv00356", "p014-tsv00357", "p014-tsv00359", "p014-tsv00360", "p014-tsv00361", "p014-tsv00362", "p014-tsv00363", "p014-tsv00364", "p014-tsv00366", "p014-tsv00367", "p014-tsv00368", "p014-tsv00369", "p014-tsv00370", "p014-tsv00371", "p014-tsv00372", "p014-tsv00373", "p014-tsv00375", "p014-tsv00376", "p014-tsv00377", "p014-tsv00378", "p014-tsv00379", "p014-tsv00380", "p014-tsv00382", "p014-tsv00383", "p014-tsv00384", "p014-tsv00385", "p014-tsv00386", "p014-tsv00387", "p014-tsv00389", "p014-tsv00390", "p014-tsv00391", "p014-tsv00392", "p014-tsv00393", "p014-tsv00394", "p014-tsv00396", "p014-tsv00397", "p014-tsv00398", "p014-tsv00399", "p014-tsv00400", "p014-tsv00401", "p014-tsv00402", "p014-tsv00404", "p014-tsv00405", "p014-tsv00406", "p014-tsv00409", "p014-tsv00410", "p014-tsv00411", "p014-tsv00412", "p014-tsv00413", "p014-tsv00414", "p014-tsv00415", "p014-tsv00416", "p014-tsv00418", "p014-tsv00419", "p014-tsv00420", "p014-tsv00421", "p014-tsv00422", "p014-tsv00423", "p014-tsv00425", "p014-tsv00426", "p014-tsv00427", "p014-tsv00428", "p014-tsv00430", "p014-tsv00431", "p014-tsv00432", "p014-tsv00433", "p014-tsv00434", "p014-tsv00435", "p014-tsv00437", "p014-tsv00438", "p014-tsv00439", "p014-tsv00440", "p014-tsv00441", "p014-tsv00442", "p014-tsv00444", "p014-tsv00445", "p014-tsv00446", "p014-tsv00447", "p014-tsv00448", "p014-tsv00449", "p014-tsv00450", "p014-tsv00452", "p014-tsv00453", "p014-tsv00454", "p014-tsv00455", "p014-tsv00456", "p014-tsv00458", "p014-tsv00459", "p014-tsv00460", "p014-tsv00461", "p014-tsv00462", "p014-tsv00463", "p014-tsv00465", "p014-tsv00466", "p014-tsv00467", "p014-tsv00468", "p014-tsv00469", "p014-tsv00470", "p014-tsv00471", "p014-tsv00473", "p014-tsv00474", "p014-tsv00475", "p014-tsv00476", "p014-tsv00478", "p014-tsv00479", "p014-tsv00480", "p014-tsv00481", "p014-tsv00482", "p014-tsv00483", "p014-tsv00484", "p014-tsv00485", "p014-tsv00488", "p014-tsv00489", "p014-tsv00490", "p014-tsv00491", "p014-tsv00492", "p014-tsv00493", "p014-tsv00494", "p014-tsv00495", "p014-tsv00496", "p014-tsv00497", "p015-tsv00022", "p015-tsv00023", "p015-tsv00024", "p015-tsv00025", "p015-tsv00026", "p015-tsv00027", "p015-tsv00028", "p015-tsv00029", "p015-tsv00030", "p015-tsv00034", "p015-tsv00035", "p015-tsv00036", "p015-tsv00037", "p015-tsv00038", "p015-tsv00039", "p015-tsv00040", "p015-tsv00041", "p015-tsv00043", "p015-tsv00045", "p015-tsv00046", "p015-tsv00047", "p015-tsv00048", "p015-tsv00049", "p015-tsv00050", "p015-tsv00051", "p015-tsv00052", "p015-tsv00053", "p015-tsv00057", "p015-tsv00058", "p015-tsv00059", "p015-tsv00060", "p015-tsv00061", "p015-tsv00062", "p015-tsv00063", "p015-tsv00065", "p015-tsv00066", "p015-tsv00067", "p015-tsv00068", "p015-tsv00069", "p015-tsv00070", "p015-tsv00071", "p015-tsv00075", "p015-tsv00076", "p015-tsv00077", "p015-tsv00078", "p015-tsv00079", "p015-tsv00080", "p015-tsv00081", "p015-tsv00082", "p015-tsv00084", "p015-tsv00085", "p015-tsv00086", "p015-tsv00087", "p015-tsv00088", "p015-tsv00089", "p015-tsv00090", "p015-tsv00092", "p015-tsv00093", "p015-tsv00094", "p015-tsv00095", "p015-tsv00096", "p015-tsv00097", "p015-tsv00101", "p015-tsv00102", "p015-tsv00103", "p015-tsv00104", "p015-tsv00105", "p015-tsv00106", "p015-tsv00107", "p015-tsv00108", "p015-tsv00109", "p015-tsv00110", "p015-tsv00111", "p015-tsv00112", "p015-tsv00010", "p015-tsv00012", "p015-tsv00013", "p015-tsv00014", "p015-tsv00015", "p015-tsv00016", "p015-tsv00017", "p015-tsv00018", "p015-tsv00116", "p015-tsv00117", "p015-tsv00118", "p015-tsv00119", "p015-tsv00120", "p015-tsv00121", "p015-tsv00122", "p015-tsv00123", "p015-tsv00125", "p015-tsv00126", "p015-tsv00127", "p015-tsv00128", "p015-tsv00129", "p015-tsv00130", "p015-tsv00131", "p015-tsv00132", "p015-tsv00134", "p015-tsv00135", "p015-tsv00136", "p015-tsv00137", "p015-tsv00138", "p015-tsv00139", "p015-tsv00141", "p015-tsv00142", "p015-tsv00143", "p015-tsv00144", "p015-tsv00145", "p015-tsv00146", "p015-tsv00147", "p015-tsv00149", "p015-tsv00150", "p015-tsv00151", "p015-tsv00152", "p015-tsv00153", "p015-tsv00154", "p015-tsv00155", "p015-tsv00156", "p015-tsv00158", "p015-tsv00159", "p015-tsv00160", "p015-tsv00161", "p015-tsv00162", "p015-tsv00163", "p015-tsv00164", "p015-tsv00165", "p015-tsv00166", "p015-tsv00167", "p015-tsv00168", "p015-tsv00170", "p015-tsv00171", "p015-tsv00172", "p015-tsv00173", "p015-tsv00174", "p015-tsv00175", "p015-tsv00176", "p015-tsv00177", "p015-tsv00179", "p015-tsv00180", "p015-tsv00181", "p015-tsv00182", "p015-tsv00184", "p015-tsv00185", "p015-tsv00186", "p015-tsv00187", "p015-tsv00188", "p015-tsv00189", "p015-tsv00191", "p015-tsv00192", "p015-tsv00193", "p015-tsv00194", "p015-tsv00195", "p015-tsv00197", "p015-tsv00198", "p015-tsv00199", "p015-tsv00200", "p015-tsv00201", "p015-tsv00202", "p015-tsv00203", "p015-tsv00205", "p015-tsv00206", "p015-tsv00207", "p015-tsv00208", "p015-tsv00209", "p015-tsv00210", "p015-tsv00212", "p015-tsv00213", "p015-tsv00214", "p015-tsv00215", "p015-tsv00216", "p015-tsv00217", "p015-tsv00218", "p015-tsv00220", "p015-tsv00221", "p015-tsv00222", "p015-tsv00223", "p015-tsv00224", "p015-tsv00225", "p015-tsv00226", "p015-tsv00228", "p015-tsv00229", "p015-tsv00230", "p015-tsv00231", "p015-tsv00232", "p015-tsv00233", "p015-tsv00235", "p015-tsv00236", "p015-tsv00237", "p015-tsv00238", "p015-tsv00239", "p015-tsv00240" ], "text": "(1) Bei einer in der Bundesrepublik Deutschland ansäs-\nsigen Person wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden\nvon der Bemessungsgrundlage der deutschen Steuer\ndie Einkünfte aus Quellen innerhalb Jamaikas sowie\ndie in Jamaika gelegenen Vermögenswerte ausge-\nnommen, die nach diesem Abkommen in Jamaika be-\nsteuert werden können. Die Bundesrepublik Deutsch-\nland behält aber das Recht, die auf diese Weise aus-\ngenommenen Einkünfte und Vermögenswerte bei der\nFestsetzung des Steuersatzes zu berücksichtigen. Auf\nDividenden sind die vorstehenden Bestimmungen nur\nanzuwenden, wenn die Dividenden an eine in der\nBundesrepublik Deutschland ansässige Gesellschaft\nvon einer in Jamaika ansässigen Gesellschaft gezahlt\nwerden, deren stimmberechtigte Anteile zu minde-\nstens 25 vom Hundert unmittelbar der deutschen Ge-\nsellschaft gehören. Von der Bemessungsgrundlage der\ndeutschen Steuer werden ebenfalls Beteiligungen aus-\ngenommen, deren Dividenden, falls solche gezahlt\nwerden, nach dem vorhergehenden Satz von der\nSteuerbemessungsgrundlage auszunehmen wären.\nb) Auf die von den nachstehenden Einkünften aus\nQuellen innerhalb Jamaikas zu erhebende deutsche\nEinkommensteuer und Körperschaftsteuer einschließ-\nlich der Ergänzungsabgabe zur Einkommensteuer und\nKörperschaftsteuer wird unter Beachtung der Vor-\nschriften des deutschen Steuerrechts über die An-\nrechnung ausländischer Steuern die jamaikanische\nSteuer angerechnet, die nach jamaikanischem Recht\nund in Übereinstimmung mit diesem Abkommen ge-\nzahlt worden ist für\naa) Dividenden, die nicht unter Buchstabe a fallen\nund für die Artikel 10 Absatz 2 Buchstabe b gilt;\nbb) Zinsen, die unter Artikel 11 Absatz 2 fallen;\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2\nfallen;\ndd) Gewinne, die unter Artikel 13 Absatz 3 fallen;\nee) Vergütungen, die unter Artikel 16 fallen;\nff) Einkinfte, die unter Artikel 17 fallen.\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten deutschen Steuer\nübersteigen, der auf diese Einkünfte entfalit.\nIst in den Fallen aa, bb und cc des Buchstabens b die\nc)\n. jamaikanische Steuer von Dividenden, Zinsen oder\nden Lizenzgebühren im Sinne des Artikels 12 Ab-\nsatz 3 auf Grund von Sondermaßnahmen, die nach\njamaikanischem Recht zur Förderung der wirtschaft-\nlichen Entwicklung in Jamaika getroffen worden sind,\nganz ausgesetzt oder auf einen Satz ermäßigt worden,\nder unter den in den Artikeln 10, 11 und 12 vorge-\nsehenen Steuersätzen liegt, so wird auf die deutsche\nEinkommensteuer und Körperschaftsteuer einschlieB-\nlich der Ergänzungsabgabe zur Einkommensteuer und\nKörperschaftsteuer von diesen Dividenden, Zinsen\nund Lizenzgebühren ein Betrag angerechnet, der dem\nin den entsprechenden Artikeln vorgesehenen Steuer-\nsatz entspricht. Der nach dem vorhergehenden Satz\nanzurechnende Betrag darf jedoch den Betrag der\njamaikanischen Steuer nicht übersteigen, der ohne\ndiese Ermäßigung zu zahlen gewesen wäre." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-066", "pdf-015-line-069", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-078", "pdf-015-line-080", "pdf-015-line-082", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-088", "pdf-015-line-089", "pdf-015-line-092", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-110", "pdf-015-line-112", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-119", "pdf-015-line-122", "pdf-015-line-123", "pdf-015-line-127", "pdf-015-line-130", "pdf-015-line-131" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 81.66943537097526, 372.8988556395922, 304.5300979934671, 706.4869187767182 ], "source_line_ids": [ "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-066", "pdf-015-line-069", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-078", "pdf-015-line-080", "pdf-015-line-082", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-088", "pdf-015-line-089", "pdf-015-line-092", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-110", "pdf-015-line-112", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-119", "pdf-015-line-122", "pdf-015-line-123", "pdf-015-line-127", "pdf-015-line-130", "pdf-015-line-131" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00244", "p015-tsv00245", "p015-tsv00246", "p015-tsv00247", "p015-tsv00248", "p015-tsv00249", "p015-tsv00253", "p015-tsv00254", "p015-tsv00255", "p015-tsv00256", "p015-tsv00257", "p015-tsv00258", "p015-tsv00259", "p015-tsv00260", "p015-tsv00262", "p015-tsv00263", "p015-tsv00264", "p015-tsv00265", "p015-tsv00266", "p015-tsv00267", "p015-tsv00269", "p015-tsv00270", "p015-tsv00271", "p015-tsv00272", "p015-tsv00273", "p015-tsv00274", "p015-tsv00276", "p015-tsv00277", "p015-tsv00278", "p015-tsv00279", "p015-tsv00280", "p015-tsv00281", "p015-tsv00282", "p015-tsv00286", "p015-tsv00287", "p015-tsv00288", "p015-tsv00289", "p015-tsv00290", "p015-tsv00291", "p015-tsv00292", "p015-tsv00293", "p015-tsv00294", "p015-tsv00295", "p015-tsv00311", "p015-tsv00312", "p015-tsv00313", "p015-tsv00314", "p015-tsv00315", "p015-tsv00316", "p015-tsv00318", "p015-tsv00319", "p015-tsv00320", "p015-tsv00321", "p015-tsv00322", "p015-tsv00323", "p015-tsv00324", "p015-tsv00326", "p015-tsv00327", "p015-tsv00328", "p015-tsv00329", "p015-tsv00330", "p015-tsv00331", "p015-tsv00332", "p015-tsv00334", "p015-tsv00335", "p015-tsv00336", "p015-tsv00337", "p015-tsv00338", "p015-tsv00339", "p015-tsv00341", "p015-tsv00342", "p015-tsv00343", "p015-tsv00344", "p015-tsv00345", "p015-tsv00346", "p015-tsv00347", "p015-tsv00348", "p015-tsv00350", "p015-tsv00351", "p015-tsv00352", "p015-tsv00353", "p015-tsv00354", "p015-tsv00355", "p015-tsv00356", "p015-tsv00357", "p015-tsv00358", "p015-tsv00359", "p015-tsv00361", "p015-tsv00362", "p015-tsv00363", "p015-tsv00364", "p015-tsv00365", "p015-tsv00366", "p015-tsv00367", "p015-tsv00368", "p015-tsv00370", "p015-tsv00371", "p015-tsv00372", "p015-tsv00373", "p015-tsv00374", "p015-tsv00375", "p015-tsv00377", "p015-tsv00378", "p015-tsv00379", "p015-tsv00380", "p015-tsv00381", "p015-tsv00382", "p015-tsv00383", "p015-tsv00385", "p015-tsv00386", "p015-tsv00387", "p015-tsv00388", "p015-tsv00389", "p015-tsv00390", "p015-tsv00391", "p015-tsv00393", "p015-tsv00299", "p015-tsv00397", "p015-tsv00398", "p015-tsv00399", "p015-tsv00400", "p015-tsv00401", "p015-tsv00402", "p015-tsv00403", "p015-tsv00405", "p015-tsv00406", "p015-tsv00407", "p015-tsv00408", "p015-tsv00409", "p015-tsv00410", "p015-tsv00411", "p015-tsv00412", "p015-tsv00414", "p015-tsv00415", "p015-tsv00416", "p015-tsv00417", "p015-tsv00418", "p015-tsv00419", "p015-tsv00421", "p015-tsv00422", "p015-tsv00423", "p015-tsv00424", "p015-tsv00425", "p015-tsv00426", "p015-tsv00427", "p015-tsv00429", "p015-tsv00430", "p015-tsv00431", "p015-tsv00432", "p015-tsv00433", "p015-tsv00434", "p015-tsv00436", "p015-tsv00437", "p015-tsv00438", "p015-tsv00439", "p015-tsv00440", "p015-tsv00441", "p015-tsv00442", "p015-tsv00443", "p015-tsv00445", "p015-tsv00446", "p015-tsv00447", "p015-tsv00448", "p015-tsv00449", "p015-tsv00450", "p015-tsv00451", "p015-tsv00453", "p015-tsv00454", "p015-tsv00455", "p015-tsv00456", "p015-tsv00457", "p015-tsv00458", "p015-tsv00459", "p015-tsv00461", "p015-tsv00462", "p015-tsv00463", "p015-tsv00464", "p015-tsv00465", "p015-tsv00466", "p015-tsv00467", "p015-tsv00469", "p015-tsv00470", "p015-tsv00471", "p015-tsv00472", "p015-tsv00473", "p015-tsv00474", "p015-tsv00475", "p015-tsv00476", "p015-tsv00477", "p015-tsv00480", "p015-tsv00481", "p015-tsv00482", "p015-tsv00483", "p015-tsv00484", "p015-tsv00485", "p015-tsv00486", "p015-tsv00487", "p015-tsv00303", "p015-tsv00489", "p015-tsv00490", "p015-tsv00491", "p015-tsv00492", "p015-tsv00493", "p015-tsv00494", "p015-tsv00495", "p015-tsv00496", "p015-tsv00498", "p015-tsv00499", "p015-tsv00500", "p015-tsv00501", "p015-tsv00502", "p015-tsv00307", "p015-tsv00506", "p015-tsv00507", "p015-tsv00508", "p015-tsv00509", "p015-tsv00510", "p015-tsv00511", "p015-tsv00512", "p015-tsv00513", "p015-tsv00515", "p015-tsv00516", "p015-tsv00517", "p015-tsv00518", "p015-tsv00519", "p015-tsv00520", "p015-tsv00521", "p015-tsv00523", "p015-tsv00524", "p015-tsv00525", "p015-tsv00526", "p015-tsv00527", "p015-tsv00528", "p015-tsv00529", "p015-tsv00530", "p015-tsv00532", "p015-tsv00533", "p015-tsv00534" ], "text": "(2) Unter Beachtung der jamaikanischen Rechtsvor-\nschriften über die Anrechnung von außerhalb des jamai-\nkanischen Hoheitsgebiets gezahlten Steuern auf die\njamaikanische Steuer (wodurch der hier niedergelegte\nallgemeine Grundsatz nicht berührt wird) gilt folgendes:\na) Die deutsche Steuer, die nach dem Recht der Bundes-\nrepublik Deutschland und in Übereinstimmung mit\ndiesem Abkommen entweder unmittelbar oder im Ab-\nzugswege von den Gewinnen oder Einkünften aus\nQuellen innerhalb der Bundesrepublik Deutschland zu\nzahlen ist (bei Dividenden aber mit Ausnahme der\nSteuer, die von den Gewinnen zu zahlen ist, aus denen\ndie Dividende gezahlt wird), wird auf alle jamaika-\nnischen Steuern angerechnet, die unter Zugrunde-\nlegung derselben Gewinne oder Einkünfte, auf Grund\nderen die deutsche Steuer berechnet wird, ermittelt\nwerden.\nb\nZahlt eine in der Bundesrepublik Deutschland ansäs-\nsige Gesellschaft eine Dividende an eine in Jamaika\nansässige Gesellschaft, die unmittelbar oder mittelbar\nüber mindestens 25 vom Hundert der stimmberech-\ntigten Anteile der erstgenannten Gesellschaft verfügt,\nso ist bei der Anrechnung (neben der deutschen\nSteuer, die nach Buchstabe a angerechnet werden\nkann) die deutsche Steuer zu berücksichtigen, die\nvon der erstgenannten Gesellschaft auf die Gewinne\nzu zahlen ist, aus denen die Dividende gezahlt wird.\nFür die Zwecke dieses Absatzes umfaßt der Ausdruck\nc\n„deutsche Steuer“ nicht die nicht nach dem Gewinn\nberechnete Gewerbesteuer und die Vermögensteuer.\nd\nFür die Zwecke dieses Absatzes gelten Gewinne und\nVergütungen für einen in einem Vertragstaat ausge-\nübten (auch freien) Beruf als Einkünfte aus Quellen\ninnerhalb dieses Staates." } ], "source_heading_line_ids": [ "pdf-014-line-059", "pdf-014-line-061" ], "source_heading_word_ids": [ "p014-tsv00228", "p014-tsv00229", "p014-tsv00231", "p014-tsv00232", "p014-tsv00233", "p014-tsv00234" ], "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 60.90601959869342, 411.93281157513974, 284.0435277648157, 764.3457612627425 ], "source_line_ids": [ "pdf-014-line-059", "pdf-014-line-061", "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-086", "pdf-014-line-087", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-102", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-129" ], "source_page": 14 }, { "bbox": [ 81.39258982734484, 83.60464320947057, 304.5300979934671, 706.4869187767182 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-013", "pdf-015-line-015", "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-026", "pdf-015-line-028", "pdf-015-line-030", "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "pdf-015-line-054", "pdf-015-line-055", "pdf-015-line-056", "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-066", "pdf-015-line-069", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-078", "pdf-015-line-080", "pdf-015-line-082", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-088", "pdf-015-line-089", "pdf-015-line-092", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-110", "pdf-015-line-112", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-119", "pdf-015-line-122", "pdf-015-line-123", "pdf-015-line-127", "pdf-015-line-130", "pdf-015-line-131" ], "source_page": 15 } ], "title": "Artikel 23\nBefreiung von der Doppelbesteuerung" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-137", "pdf-015-line-139", "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007", "pdf-016-line-009", "pdf-016-line-011", "pdf-016-line-012" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 83.0536630891274, 753.5491351529103, 304.80694353709754, 770.9898388687932 ], "source_line_ids": [ "pdf-015-line-137", "pdf-015-line-139" ], "source_page": 15 }, { "bbox": [ 59.52179188054129, 83.32780664255179, 282.65930004666353, 136.4804274909569 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007", "pdf-016-line-009", "pdf-016-line-011", "pdf-016-line-012" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv00543", "p015-tsv00544", "p015-tsv00545", "p015-tsv00546", "p015-tsv00547", "p015-tsv00548", "p015-tsv00552", "p015-tsv00553", "p015-tsv00554", "p015-tsv00555", "p015-tsv00556", "p015-tsv00557", "p015-tsv00558", "p016-tsv00020", "p016-tsv00021", "p016-tsv00022", "p016-tsv00023", "p016-tsv00024", "p016-tsv00026", "p016-tsv00027", "p016-tsv00028", "p016-tsv00029", "p016-tsv00030", "p016-tsv00031", "p016-tsv00032", "p016-tsv00034", "p016-tsv00035", "p016-tsv00036", "p016-tsv00037", "p016-tsv00038", "p016-tsv00039", "p016-tsv00040", "p016-tsv00042", "p016-tsv00043", "p016-tsv00044", "p016-tsv00045", "p016-tsv00046", "p016-tsv00047", "p016-tsv00049", "p016-tsv00050", "p016-tsv00051", "p016-tsv00052", "p016-tsv00053", "p016-tsv00054", "p016-tsv00056", "p016-tsv00057", "p016-tsv00058", "p016-tsv00059", "p016-tsv00060" ], "text": "(1) Die Staatsangehörigen eines Vertragstaats dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung\nunterworfen werden, die anders oder belastender sind\nals die Besteuerung und die damit zusammenhängenden\nVerpflichtungen, denen die Staatsangehörigen des ande-\nren Staates unter gleichen Verhältnissen unterworfen\nsind oder unterworfen werden können." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031", "pdf-016-line-033", "pdf-016-line-035" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 59.24494633691087, 144.23185136468268, 282.1056089594027, 260.22637290365014 ], "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031", "pdf-016-line-033", "pdf-016-line-035" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00064", "p016-tsv00065", "p016-tsv00066", "p016-tsv00067", "p016-tsv00068", "p016-tsv00069", "p016-tsv00070", "p016-tsv00071", "p016-tsv00073", "p016-tsv00074", "p016-tsv00075", "p016-tsv00076", "p016-tsv00077", "p016-tsv00078", "p016-tsv00079", "p016-tsv00081", "p016-tsv00082", "p016-tsv00083", "p016-tsv00084", "p016-tsv00085", "p016-tsv00086", "p016-tsv00087", "p016-tsv00088", "p016-tsv00089", "p016-tsv00091", "p016-tsv00092", "p016-tsv00093", "p016-tsv00094", "p016-tsv00095", "p016-tsv00096", "p016-tsv00097", "p016-tsv00098", "p016-tsv00100", "p016-tsv00101", "p016-tsv00102", "p016-tsv00103", "p016-tsv00104", "p016-tsv00105", "p016-tsv00109", "p016-tsv00110", "p016-tsv00111", "p016-tsv00112", "p016-tsv00113", "p016-tsv00114", "p016-tsv00115", "p016-tsv00116", "p016-tsv00118", "p016-tsv00119", "p016-tsv00120", "p016-tsv00121", "p016-tsv00122", "p016-tsv00123", "p016-tsv00124", "p016-tsv00125", "p016-tsv00127", "p016-tsv00128", "p016-tsv00129", "p016-tsv00130", "p016-tsv00132", "p016-tsv00133", "p016-tsv00134", "p016-tsv00135", "p016-tsv00136", "p016-tsv00137", "p016-tsv00138", "p016-tsv00140", "p016-tsv00141", "p016-tsv00142", "p016-tsv00143", "p016-tsv00144", "p016-tsv00145", "p016-tsv00147", "p016-tsv00148", "p016-tsv00149", "p016-tsv00150", "p016-tsv00151", "p016-tsv00152", "p016-tsv00153", "p016-tsv00154", "p016-tsv00156", "p016-tsv00157", "p016-tsv00158" ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter-\nnehmen eines Vertragstaats in dem anderen Vertrag-\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als verpflichte\nsie einen Vertragstaat, den in dem anderen Vertragstaat\nansässigen Personen Steuerfreibeträge, -vergünstigungen\nund -ermäßigungen auf Grund des Personenstands, der\nFamilienlasten oder anderer persönlicher Umstände zu\ngewähren, die er den in seinem Hoheitsgebiet ansässi-\ngen Personen gewährt." }, { "id": "para-3", "source_line_ids": [ "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-055" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.69125524965003, 266.31677737586324, 281.55191787214187, 366.53161460046044 ], "source_line_ids": [ "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-055" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00162", "p016-tsv00163", "p016-tsv00164", "p016-tsv00165", "p016-tsv00166", "p016-tsv00167", "p016-tsv00168", "p016-tsv00170", "p016-tsv00171", "p016-tsv00172", "p016-tsv00173", "p016-tsv00174", "p016-tsv00175", "p016-tsv00176", "p016-tsv00177", "p016-tsv00179", "p016-tsv00180", "p016-tsv00181", "p016-tsv00182", "p016-tsv00183", "p016-tsv00184", "p016-tsv00185", "p016-tsv00187", "p016-tsv00188", "p016-tsv00189", "p016-tsv00190", "p016-tsv00191", "p016-tsv00192", "p016-tsv00193", "p016-tsv00195", "p016-tsv00196", "p016-tsv00197", "p016-tsv00198", "p016-tsv00199", "p016-tsv00200", "p016-tsv00202", "p016-tsv00203", "p016-tsv00204", "p016-tsv00205", "p016-tsv00206", "p016-tsv00207", "p016-tsv00208", "p016-tsv00210", "p016-tsv00211", "p016-tsv00212", "p016-tsv00213", "p016-tsv00214", "p016-tsv00216", "p016-tsv00217", "p016-tsv00218", "p016-tsv00219", "p016-tsv00220", "p016-tsv00221", "p016-tsv00222", "p016-tsv00223", "p016-tsv00225", "p016-tsv00226", "p016-tsv00227", "p016-tsv00228", "p016-tsv00229", "p016-tsv00231", "p016-tsv00232", "p016-tsv00233", "p016-tsv00234", "p016-tsv00235", "p016-tsv00236", "p016-tsv00238", "p016-tsv00239", "p016-tsv00240", "p016-tsv00241", "p016-tsv00242", "p016-tsv00243" ], "text": "(3) Die Unternehmen eines Vertragstaats, deren Kapi-\ntal ganz oder teilweise unmittelbar oder mittelbar einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Vertragstaat\nweder einer Besteuerung noch einer damit zusammen-\nhängenden Verpflichtung unterworfen werden, die\nanders oder belastender sind als die Besteuerung und\ndie damit zusammenhängenden Verpflichtungen, denen\nandere ähnliche Unternehmen des erstgenannten Staates\nunterworfen sind oder unterworfen werden können." } ], "source_heading_line_ids": [ "pdf-015-line-133", "pdf-015-line-135" ], "source_heading_word_ids": [ "p015-tsv00538", "p015-tsv00539", "p015-tsv00541" ], "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 83.0536630891274, 726.6959881617889, 304.80694353709754, 770.9898388687932 ], "source_line_ids": [ "pdf-015-line-133", "pdf-015-line-135", "pdf-015-line-137", "pdf-015-line-139" ], "source_page": 15 }, { "bbox": [ 58.69125524965003, 83.32780664255179, 282.65930004666353, 366.53161460046044 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007", "pdf-016-line-009", "pdf-016-line-011", "pdf-016-line-012", "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031", "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-055" ], "source_page": 16 } ], "title": "Artikel 24\nGleichbehandlung" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-069", "pdf-016-line-071", "pdf-016-line-072", "pdf-016-line-074" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.41440970601959, 414.14750411049, 280.998226784881, 487.7860309108846 ], "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-069", "pdf-016-line-071", "pdf-016-line-072", "pdf-016-line-074" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00254", "p016-tsv00255", "p016-tsv00256", "p016-tsv00257", "p016-tsv00258", "p016-tsv00259", "p016-tsv00260", "p016-tsv00261", "p016-tsv00263", "p016-tsv00264", "p016-tsv00265", "p016-tsv00266", "p016-tsv00267", "p016-tsv00268", "p016-tsv00269", "p016-tsv00271", "p016-tsv00272", "p016-tsv00273", "p016-tsv00274", "p016-tsv00275", "p016-tsv00276", "p016-tsv00277", "p016-tsv00278", "p016-tsv00280", "p016-tsv00281", "p016-tsv00282", "p016-tsv00283", "p016-tsv00284", "p016-tsv00285", "p016-tsv00286", "p016-tsv00287", "p016-tsv00289", "p016-tsv00290", "p016-tsv00291", "p016-tsv00292", "p016-tsv00293", "p016-tsv00294", "p016-tsv00295", "p016-tsv00296", "p016-tsv00297", "p016-tsv00299", "p016-tsv00300", "p016-tsv00301", "p016-tsv00302", "p016-tsv00303", "p016-tsv00305", "p016-tsv00306", "p016-tsv00307", "p016-tsv00308", "p016-tsv00309", "p016-tsv00310", "p016-tsv00311", "p016-tsv00312", "p016-tsv00314", "p016-tsv00315", "p016-tsv00316", "p016-tsv00317", "p016-tsv00318", "p016-tsv00319", "p016-tsv00320" ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person\nder Auffassung, daß die Maßnahmen eines Vertragstaats\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlihem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaats unterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-079", "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.13756416238917, 493.5995988161789, 280.7213812412505, 557.5488457744163 ], "source_line_ids": [ "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-079", "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00324", "p016-tsv00325", "p016-tsv00326", "p016-tsv00327", "p016-tsv00328", "p016-tsv00329", "p016-tsv00330", "p016-tsv00331", "p016-tsv00333", "p016-tsv00334", "p016-tsv00335", "p016-tsv00336", "p016-tsv00337", "p016-tsv00338", "p016-tsv00339", "p016-tsv00340", "p016-tsv00341", "p016-tsv00342", "p016-tsv00343", "p016-tsv00345", "p016-tsv00346", "p016-tsv00347", "p016-tsv00348", "p016-tsv00349", "p016-tsv00350", "p016-tsv00351", "p016-tsv00352", "p016-tsv00354", "p016-tsv00355", "p016-tsv00356", "p016-tsv00357", "p016-tsv00358", "p016-tsv00359", "p016-tsv00360", "p016-tsv00361", "p016-tsv00363", "p016-tsv00364", "p016-tsv00365", "p016-tsv00366", "p016-tsv00367", "p016-tsv00368", "p016-tsv00369", "p016-tsv00370", "p016-tsv00371", "p016-tsv00373", "p016-tsv00374", "p016-tsv00375", "p016-tsv00376", "p016-tsv00377", "p016-tsv00378", "p016-tsv00380", "p016-tsv00381", "p016-tsv00382" ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine be-\nfriedigende Lösung herbeizuführen, so wird sie sich be-\nmühen, den Fall durch Verständigung mit der zuständi-\ngen Behörde des anderen Vertragstaats so zu regeln, daß\neine diesem Abkommen nicht entsprechende Besteue-\nrung vermieden wird." }, { "id": "para-3", "source_line_ids": [ "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098", "pdf-016-line-100" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 51.77011665888941, 563.6392502466293, 280.44453569762015, 626.7579875041105 ], "source_line_ids": [ "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098", "pdf-016-line-100" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00386", "p016-tsv00387", "p016-tsv00388", "p016-tsv00389", "p016-tsv00390", "p016-tsv00391", "p016-tsv00392", "p016-tsv00394", "p016-tsv00395", "p016-tsv00396", "p016-tsv00397", "p016-tsv00398", "p016-tsv00399", "p016-tsv00400", "p016-tsv00401", "p016-tsv00402", "p016-tsv00404", "p016-tsv00405", "p016-tsv00406", "p016-tsv00407", "p016-tsv00408", "p016-tsv00409", "p016-tsv00410", "p016-tsv00412", "p016-tsv00413", "p016-tsv00414", "p016-tsv00415", "p016-tsv00416", "p016-tsv00417", "p016-tsv00418", "p016-tsv00420", "p016-tsv00421", "p016-tsv00422", "p016-tsv00423", "p016-tsv00424", "p016-tsv00425", "p016-tsv00426", "p016-tsv00427", "p016-tsv00429", "p016-tsv00430", "p016-tsv00431", "p016-tsv00432", "p016-tsv00433", "p016-tsv00434", "p016-tsv00435", "p016-tsv00436", "p016-tsv00438", "p016-tsv00439", "p016-tsv00440", "p016-tsv00441", "p016-tsv00442" ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\n. den sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung dieses Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fällen, die in diesem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, { "id": "para-4", "source_line_ids": [ "pdf-016-line-101", "pdf-016-line-103", "pdf-016-line-105" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.41440970601959, 633.4020651101611, 280.44453569762015, 658.0405195659323 ], "source_line_ids": [ "pdf-016-line-101", "pdf-016-line-103", "pdf-016-line-105" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00446", "p016-tsv00447", "p016-tsv00448", "p016-tsv00449", "p016-tsv00450", "p016-tsv00451", "p016-tsv00452", "p016-tsv00454", "p016-tsv00455", "p016-tsv00456", "p016-tsv00457", "p016-tsv00458", "p016-tsv00459", "p016-tsv00460", "p016-tsv00461", "p016-tsv00463", "p016-tsv00464", "p016-tsv00465" ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kön-\nnen zum Zwecke der Anwendung des Abkommens un-\nmittelbar miteinander verkehren." } ], "source_heading_line_ids": [ "pdf-016-line-056", "pdf-016-line-059" ], "source_heading_word_ids": [ "p016-tsv00247", "p016-tsv00248", "p016-tsv00250" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 51.77011665888941, 387.01752055244987, 280.998226784881, 658.0405195659323 ], "source_line_ids": [ "pdf-016-line-056", "pdf-016-line-059", "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-069", "pdf-016-line-071", "pdf-016-line-072", "pdf-016-line-074", "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-079", "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087", "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098", "pdf-016-line-100", "pdf-016-line-101", "pdf-016-line-103", "pdf-016-line-105" ], "source_page": 16 } ], "title": "Artikel 25\nVerständigungsveriahren" }, { "id": "article-26", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-112", "pdf-016-line-113", "pdf-016-line-115", "pdf-016-line-117", "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123", "pdf-017-line-003", "pdf-017-line-005", "pdf-017-line-007" ], "source_page": 16, "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 58.13756416238917, 707.5942650443933, 280.44453569762015, 771.5435120026307 ], "source_line_ids": [ "pdf-016-line-112", "pdf-016-line-113", "pdf-016-line-115", "pdf-016-line-117", "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16 }, { "bbox": [ 81.66943537097526, 81.38995067412036, 304.5300979934671, 107.68942453140414 ], "source_line_ids": [ "pdf-017-line-003", "pdf-017-line-005", "pdf-017-line-007" ], "source_page": 17 } ], "source_word_ids": [ "p016-tsv00478", "p016-tsv00479", "p016-tsv00480", "p016-tsv00481", "p016-tsv00482", "p016-tsv00483", "p016-tsv00484", "p016-tsv00486", "p016-tsv00487", "p016-tsv00488", "p016-tsv00489", "p016-tsv00490", "p016-tsv00491", "p016-tsv00492", "p016-tsv00494", "p016-tsv00495", "p016-tsv00496", "p016-tsv00497", "p016-tsv00498", "p016-tsv00499", "p016-tsv00500", "p016-tsv00502", "p016-tsv00503", "p016-tsv00504", "p016-tsv00505", "p016-tsv00506", "p016-tsv00507", "p016-tsv00509", "p016-tsv00510", "p016-tsv00511", "p016-tsv00512", "p016-tsv00513", "p016-tsv00514", "p016-tsv00515", "p016-tsv00517", "p016-tsv00518", "p016-tsv00519", "p016-tsv00520", "p016-tsv00521", "p016-tsv00522", "p016-tsv00523", "p016-tsv00524", "p016-tsv00526", "p016-tsv00527", "p016-tsv00528", "p016-tsv00529", "p016-tsv00530", "p016-tsv00531", "p016-tsv00532", "p017-tsv00010", "p017-tsv00011", "p017-tsv00012", "p017-tsv00013", "p017-tsv00014", "p017-tsv00016", "p017-tsv00017", "p017-tsv00018", "p017-tsv00019", "p017-tsv00020", "p017-tsv00021", "p017-tsv00022", "p017-tsv00023", "p017-tsv00025" ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens erforderlich sind. Alle so ausge-\ntauschten Informationen sind geheimzuhalten und dürfen\nnur solchen Personen, Behörden oder Gerichten zugäng-\nlich gemacht werden, die mit der Veranlagung oder\nErhebung der unter das Abkommen fallenden Steuern\noder mit Rechtsmittelentscheidungen oder strafrecht-\nlicher Verfolgung in bezug auf diese Steuern befaßt\nsind," }, { "id": "para-2", "source_line_ids": [ "pdf-017-line-008", "pdf-017-line-010", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-021", "pdf-017-line-022", "pdf-017-line-023", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029", "pdf-017-line-030", "pdf-017-line-031", "pdf-017-line-034", "pdf-017-line-036" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.22312645823612, 116.82503123972377, 305.0837890807279, 250.53709306149295 ], "source_line_ids": [ "pdf-017-line-008", "pdf-017-line-010", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-021", "pdf-017-line-022", "pdf-017-line-023", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029", "pdf-017-line-030", "pdf-017-line-031", "pdf-017-line-034", "pdf-017-line-036" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00029", "p017-tsv00030", "p017-tsv00031", "p017-tsv00032", "p017-tsv00033", "p017-tsv00034", "p017-tsv00035", "p017-tsv00036", "p017-tsv00037", "p017-tsv00038", "p017-tsv00040", "p017-tsv00041", "p017-tsv00042", "p017-tsv00043", "p017-tsv00044", "p017-tsv00048", "p017-tsv00049", "p017-tsv00050", "p017-tsv00051", "p017-tsv00052", "p017-tsv00053", "p017-tsv00055", "p017-tsv00056", "p017-tsv00057", "p017-tsv00058", "p017-tsv00059", "p017-tsv00060", "p017-tsv00061", "p017-tsv00063", "p017-tsv00064", "p017-tsv00065", "p017-tsv00077", "p017-tsv00078", "p017-tsv00079", "p017-tsv00080", "p017-tsv00081", "p017-tsv00082", "p017-tsv00083", "p017-tsv00084", "p017-tsv00069", "p017-tsv00073", "p017-tsv00086", "p017-tsv00087", "p017-tsv00088", "p017-tsv00089", "p017-tsv00090", "p017-tsv00091", "p017-tsv00093", "p017-tsv00094", "p017-tsv00095", "p017-tsv00096", "p017-tsv00097", "p017-tsv00098", "p017-tsv00102", "p017-tsv00103", "p017-tsv00104", "p017-tsv00105", "p017-tsv00106", "p017-tsv00107", "p017-tsv00108", "p017-tsv00131", "p017-tsv00110", "p017-tsv00111", "p017-tsv00112", "p017-tsv00113", "p017-tsv00114", "p017-tsv00115", "p017-tsv00117", "p017-tsv00118", "p017-tsv00119", "p017-tsv00120", "p017-tsv00121", "p017-tsv00122", "p017-tsv00124", "p017-tsv00125", "p017-tsv00126", "p017-tsv00127" ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als\nverpflichte er einen der Vertragstaaten\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaats abweichen;\nAngaben zu übermitteln, die nach den Gesetzen oder\nb\n=\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaats nicht beschafft werden können;\nInformationen zu erteilen, die ein Handels-, Geschäfts-,\nCc\nGewerbe- oder Berufsgeheimnis oder ein Geschäfts-\nverfahren preisgeben würden oder deren Erteilung\nder öffentlichen Ordnung widerspräche." } ], "source_heading_line_ids": [ "pdf-016-line-107", "pdf-016-line-109" ], "source_heading_word_ids": [ "p016-tsv00469", "p016-tsv00470", "p016-tsv00472", "p016-tsv00473", "p016-tsv00474" ], "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 58.13756416238917, 680.4642814863532, 280.44453569762015, 771.5435120026307 ], "source_line_ids": [ "pdf-016-line-107", "pdf-016-line-109", "pdf-016-line-112", "pdf-016-line-113", "pdf-016-line-115", "pdf-016-line-117", "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16 }, { "bbox": [ 81.66943537097526, 81.38995067412036, 305.0837890807279, 250.53709306149295 ], "source_line_ids": [ "pdf-017-line-003", "pdf-017-line-005", "pdf-017-line-007", "pdf-017-line-008", "pdf-017-line-010", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-021", "pdf-017-line-022", "pdf-017-line-023", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029", "pdf-017-line-030", "pdf-017-line-031", "pdf-017-line-034", "pdf-017-line-036" ], "source_page": 17 } ], "title": "Artikel 26\nAustausch von Informationen" }, { "id": "article-27", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-017-line-042", "pdf-017-line-043", "pdf-017-line-046", "pdf-017-line-047" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.49997200186654, 292.06257809930946, 305.36063462435834, 326.6671489641565 ], "source_line_ids": [ "pdf-017-line-042", "pdf-017-line-043", "pdf-017-line-046", "pdf-017-line-047" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00145", "p017-tsv00146", "p017-tsv00147", "p017-tsv00148", "p017-tsv00149", "p017-tsv00150", "p017-tsv00151", "p017-tsv00153", "p017-tsv00154", "p017-tsv00155", "p017-tsv00156", "p017-tsv00157", "p017-tsv00158", "p017-tsv00160", "p017-tsv00161", "p017-tsv00162", "p017-tsv00163", "p017-tsv00164", "p017-tsv00165", "p017-tsv00166", "p017-tsv00168" ], "text": "(1) Dieses Abkommen berührt nicht die diplomatischen\nund konsularischen Vorrechte nach den allgemeinen\nRegeln des Völkerrechts oder auf Grund besonderer\nUbereinkünfte." }, { "id": "para-2", "source_line_ids": [ "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-053", "pdf-017-line-054", "pdf-017-line-057", "pdf-017-line-059" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.77681754549697, 336.07959223939497, 305.36063462435834, 389.23221308780006 ], "source_line_ids": [ "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-053", "pdf-017-line-054", "pdf-017-line-057", "pdf-017-line-059" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00172", "p017-tsv00173", "p017-tsv00174", "p017-tsv00175", "p017-tsv00176", "p017-tsv00177", "p017-tsv00178", "p017-tsv00179", "p017-tsv00181", "p017-tsv00182", "p017-tsv00183", "p017-tsv00184", "p017-tsv00185", "p017-tsv00186", "p017-tsv00187", "p017-tsv00189", "p017-tsv00190", "p017-tsv00191", "p017-tsv00192", "p017-tsv00193", "p017-tsv00194", "p017-tsv00196", "p017-tsv00197", "p017-tsv00198", "p017-tsv00199", "p017-tsv00200", "p017-tsv00201", "p017-tsv00203", "p017-tsv00204", "p017-tsv00205", "p017-tsv00206", "p017-tsv00207", "p017-tsv00208", "p017-tsv00210" ], "text": "(2) Soweit Einkünfte oder Vermögen wegen der einer\nPerson nach den allgemeinen Regeln des Völkerrechts\noder auf Grund besonderer internationaler Ubereinkiinfte\nzustehenden Vorrechte im Empfangsstaat nicht besteuert\nwerden, steht das Besteuerungsrecht dem Entsendestaat\nzu." }, { "id": "para-3", "source_line_ids": [ "pdf-017-line-061", "pdf-017-line-062", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-069", "pdf-017-line-071", "pdf-017-line-072", "pdf-017-line-075", "pdf-017-line-076" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.0536630891274, 398.64465636303845, 305.91432571161926, 481.4187898717527 ], "source_line_ids": [ "pdf-017-line-061", "pdf-017-line-062", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-069", "pdf-017-line-071", "pdf-017-line-072", "pdf-017-line-075", "pdf-017-line-076" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00214", "p017-tsv00215", "p017-tsv00216", "p017-tsv00217", "p017-tsv00218", "p017-tsv00219", "p017-tsv00220", "p017-tsv00222", "p017-tsv00223", "p017-tsv00224", "p017-tsv00225", "p017-tsv00226", "p017-tsv00227", "p017-tsv00229", "p017-tsv00230", "p017-tsv00231", "p017-tsv00232", "p017-tsv00233", "p017-tsv00234", "p017-tsv00235", "p017-tsv00237", "p017-tsv00238", "p017-tsv00239", "p017-tsv00240", "p017-tsv00241", "p017-tsv00242", "p017-tsv00243", "p017-tsv00244", "p017-tsv00245", "p017-tsv00246", "p017-tsv00248", "p017-tsv00249", "p017-tsv00250", "p017-tsv00251", "p017-tsv00252", "p017-tsv00253", "p017-tsv00254", "p017-tsv00256", "p017-tsv00257", "p017-tsv00258", "p017-tsv00259", "p017-tsv00260", "p017-tsv00261", "p017-tsv00262", "p017-tsv00264", "p017-tsv00265", "p017-tsv00266", "p017-tsv00267", "p017-tsv00268", "p017-tsv00269", "p017-tsv00270", "p017-tsv00271", "p017-tsv00272", "p017-tsv00274", "p017-tsv00275", "p017-tsv00276", "p017-tsv00277", "p017-tsv00278", "p017-tsv00279", "p017-tsv00280", "p017-tsv00281", "p017-tsv00282", "p017-tsv00284", "p017-tsv00285", "p017-tsv00286" ], "text": "(3) Für Zwecke dieses Abkommens gelten Personen,\ndie Mitglieder einer diplomatischen oder konsularischen\nVertretung eines Vertragstaats in dem anderen Vertrag-\nstaat oder in einem dritten Staat sind, sowie die mit\nihnen verbundenen Personen als im Entsendestaat an-\nsässig, wenn sie die Staatsangehörigkeit des Entsende-\nstaats besitzen und dort zu den Steuern vom Einkommen\nund vom Vermögen wie in diesem Staat ansässige Per-\nsonen herangezogen werden." } ], "source_heading_line_ids": [ "pdf-017-line-037", "pdf-017-line-040" ], "source_heading_word_ids": [ "p017-tsv00135", "p017-tsv00136", "p017-tsv00138", "p017-tsv00139", "p017-tsv00140", "p017-tsv00141" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.49997200186654, 264.93259454126934, 305.91432571161926, 481.4187898717527 ], "source_line_ids": [ "pdf-017-line-037", "pdf-017-line-040", "pdf-017-line-042", "pdf-017-line-043", "pdf-017-line-046", "pdf-017-line-047", "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-053", "pdf-017-line-054", "pdf-017-line-057", "pdf-017-line-059", "pdf-017-line-061", "pdf-017-line-062", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-069", "pdf-017-line-071", "pdf-017-line-072", "pdf-017-line-075", "pdf-017-line-076" ], "source_page": 17 } ], "title": "Artikel 27\nDipiomatische und konsularische Vorrechte" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-083", "pdf-017-line-085", "pdf-017-line-087", "pdf-017-line-089", "pdf-017-line-091" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.33050863275781, 522.9442749095692, 306.1911712552496, 568.0686353173298 ], "source_line_ids": [ "pdf-017-line-083", "pdf-017-line-085", "pdf-017-line-087", "pdf-017-line-089", "pdf-017-line-091" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00298", "p017-tsv00299", "p017-tsv00300", "p017-tsv00301", "p017-tsv00302", "p017-tsv00303", "p017-tsv00304", "p017-tsv00305", "p017-tsv00307", "p017-tsv00308", "p017-tsv00309", "p017-tsv00310", "p017-tsv00311", "p017-tsv00312", "p017-tsv00313", "p017-tsv00315", "p017-tsv00316", "p017-tsv00317", "p017-tsv00318", "p017-tsv00319", "p017-tsv00320", "p017-tsv00321", "p017-tsv00323", "p017-tsv00324", "p017-tsv00325", "p017-tsv00326", "p017-tsv00327", "p017-tsv00328", "p017-tsv00329", "p017-tsv00331", "p017-tsv00332", "p017-tsv00333", "p017-tsv00334" ], "text": "Dieses Abkommen gilt auch für das Land Berlin,\nsofern nicht die Regierung der Bundesrepublik Deutsch-\nland gegenüber der Regierung von Jamaika innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt." } ], "source_heading_line_ids": [ "pdf-017-line-079", "pdf-017-line-080" ], "source_heading_word_ids": [ "p017-tsv00290", "p017-tsv00291", "p017-tsv00293", "p017-tsv00294" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.33050863275781, 495.53745478461036, 306.1911712552496, 568.0686353173298 ], "source_line_ids": [ "pdf-017-line-079", "pdf-017-line-080", "pdf-017-line-083", "pdf-017-line-085", "pdf-017-line-087", "pdf-017-line-089", "pdf-017-line-091" ], "source_page": 17 } ], "title": "Artikel 28\nLand Berlin" }, { "id": "article-29", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-097", "pdf-017-line-099", "pdf-017-line-100", "pdf-017-line-102", "pdf-017-line-105", "pdf-017-line-106", "pdf-017-line-108", "pdf-017-line-109", "pdf-017-line-112", "pdf-017-line-114", "pdf-017-line-115", "pdf-017-line-118", "pdf-017-line-119", "pdf-017-line-121", "pdf-017-line-122", "pdf-017-line-124", "pdf-017-line-126", "pdf-017-line-127" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.60735417638824, 609.5941203551463, 306.46801679888006, 768.775146333443 ], "source_line_ids": [ "pdf-017-line-097", "pdf-017-line-099", "pdf-017-line-100", "pdf-017-line-102", "pdf-017-line-105", "pdf-017-line-106", "pdf-017-line-108", "pdf-017-line-109", "pdf-017-line-112", "pdf-017-line-114", "pdf-017-line-115", "pdf-017-line-118", "pdf-017-line-119", "pdf-017-line-121", "pdf-017-line-122", "pdf-017-line-124", "pdf-017-line-126", "pdf-017-line-127" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00345", "p017-tsv00346", "p017-tsv00347", "p017-tsv00348", "p017-tsv00349", "p017-tsv00350", "p017-tsv00351", "p017-tsv00352", "p017-tsv00354", "p017-tsv00355", "p017-tsv00356", "p017-tsv00357", "p017-tsv00358", "p017-tsv00359", "p017-tsv00360", "p017-tsv00361", "p017-tsv00362", "p017-tsv00364", "p017-tsv00365", "p017-tsv00366", "p017-tsv00367", "p017-tsv00368", "p017-tsv00369", "p017-tsv00371", "p017-tsv00372", "p017-tsv00373", "p017-tsv00374", "p017-tsv00375", "p017-tsv00376", "p017-tsv00377", "p017-tsv00379", "p017-tsv00380", "p017-tsv00381", "p017-tsv00382", "p017-tsv00383", "p017-tsv00384", "p017-tsv00385", "p017-tsv00387", "p017-tsv00388", "p017-tsv00389", "p017-tsv00393", "p017-tsv00394", "p017-tsv00395", "p017-tsv00396", "p017-tsv00397", "p017-tsv00398", "p017-tsv00399", "p017-tsv00400", "p017-tsv00402", "p017-tsv00403", "p017-tsv00404", "p017-tsv00405", "p017-tsv00406", "p017-tsv00407", "p017-tsv00408", "p017-tsv00409", "p017-tsv00410", "p017-tsv00411", "p017-tsv00412", "p017-tsv00414", "p017-tsv00415", "p017-tsv00416", "p017-tsv00417", "p017-tsv00421", "p017-tsv00422", "p017-tsv00423", "p017-tsv00424", "p017-tsv00425", "p017-tsv00426", "p017-tsv00427", "p017-tsv00428", "p017-tsv00429", "p017-tsv00430", "p017-tsv00431", "p017-tsv00432", "p017-tsv00434", "p017-tsv00435", "p017-tsv00436", "p017-tsv00437", "p017-tsv00438", "p017-tsv00439", "p017-tsv00441", "p017-tsv00442", "p017-tsv00454", "p017-tsv00455", "p017-tsv00456", "p017-tsv00457", "p017-tsv00458", "p017-tsv00459", "p017-tsv00460", "p017-tsv00461", "p017-tsv00450", "p017-tsv00446", "p017-tsv00463", "p017-tsv00464", "p017-tsv00465", "p017-tsv00466", "p017-tsv00467", "p017-tsv00468", "p017-tsv00469", "p017-tsv00471", "p017-tsv00472", "p017-tsv00473", "p017-tsv00474", "p017-tsv00475", "p017-tsv00476", "p017-tsv00477", "p017-tsv00478", "p017-tsv00480" ], "text": "Dieses Abkommen tritt einen Monat nach dem Da-\ntum in Kraft, an dem die Bevollmächtigten der Ver-\ntragstaaten in Kingston Urkunden ausgetauscht haben,\nin denen bestätigt wird, daß die verfassungsrechtlichen\nVoraussetzungen für das Inkrafttreten erfüllt sind, und\nist anzuwenden: :\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie fiir die am oder nach dem 1. Januar 1973 begin-\nnenden Veranlagungszeiträume erhoben werden;\nb) in Jamaika auf die Steuern, die für die am oder nach\ndem 1. Januar 1973 beginnenden Veranlagungsjahre\nerhoben werden;\nin beiden Vertragstaaten auf die im Abzugsweg er-\n~\nc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember 1972 gezahlt\nwerden." } ], "source_heading_line_ids": [ "pdf-017-line-092", "pdf-017-line-094" ], "source_heading_word_ids": [ "p017-tsv00338", "p017-tsv00339", "p017-tsv00341" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.60735417638824, 582.1873002301875, 306.46801679888006, 768.775146333443 ], "source_line_ids": [ "pdf-017-line-092", "pdf-017-line-094", "pdf-017-line-097", "pdf-017-line-099", "pdf-017-line-100", "pdf-017-line-102", "pdf-017-line-105", "pdf-017-line-106", "pdf-017-line-108", "pdf-017-line-109", "pdf-017-line-112", "pdf-017-line-114", "pdf-017-line-115", "pdf-017-line-118", "pdf-017-line-119", "pdf-017-line-121", "pdf-017-line-122", "pdf-017-line-124", "pdf-017-line-126", "pdf-017-line-127" ], "source_page": 17 } ], "title": "Artikel 29\nInkrafttreten" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-018-line-007", "pdf-018-line-009", "pdf-018-line-011", "pdf-018-line-013", "pdf-018-line-015", "pdf-018-line-017", "pdf-018-line-019", "pdf-018-line-023", "pdf-018-line-025", "pdf-018-line-027", "pdf-018-line-028", "pdf-018-line-030", "pdf-018-line-032", "pdf-018-line-035", "pdf-018-line-037", "pdf-018-line-038", "pdf-018-line-040", "pdf-018-line-041", "pdf-018-line-044", "pdf-018-line-046", "pdf-018-line-048", "pdf-018-line-050" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 60.075482967802145, 104.09054916146005, 283.2129911339244, 297.0456363038474 ], "source_line_ids": [ "pdf-018-line-007", "pdf-018-line-009", "pdf-018-line-011", "pdf-018-line-013", "pdf-018-line-015", "pdf-018-line-017", "pdf-018-line-019", "pdf-018-line-023", "pdf-018-line-025", "pdf-018-line-027", "pdf-018-line-028", "pdf-018-line-030", "pdf-018-line-032", "pdf-018-line-035", "pdf-018-line-037", "pdf-018-line-038", "pdf-018-line-040", "pdf-018-line-041", "pdf-018-line-044", "pdf-018-line-046", "pdf-018-line-048", "pdf-018-line-050" ], "source_page": 18 } ], "source_word_ids": [ "p018-tsv00027", "p018-tsv00028", "p018-tsv00029", "p018-tsv00030", "p018-tsv00031", "p018-tsv00032", "p018-tsv00033", "p018-tsv00034", "p018-tsv00036", "p018-tsv00037", "p018-tsv00038", "p018-tsv00039", "p018-tsv00040", "p018-tsv00041", "p018-tsv00042", "p018-tsv00043", "p018-tsv00045", "p018-tsv00046", "p018-tsv00047", "p018-tsv00048", "p018-tsv00049", "p018-tsv00050", "p018-tsv00051", "p018-tsv00052", "p018-tsv00054", "p018-tsv00055", "p018-tsv00056", "p018-tsv00057", "p018-tsv00058", "p018-tsv00059", "p018-tsv00060", "p018-tsv00061", "p018-tsv00063", "p018-tsv00064", "p018-tsv00065", "p018-tsv00066", "p018-tsv00067", "p018-tsv00068", "p018-tsv00070", "p018-tsv00071", "p018-tsv00072", "p018-tsv00073", "p018-tsv00074", "p018-tsv00075", "p018-tsv00076", "p018-tsv00078", "p018-tsv00079", "p018-tsv00080", "p018-tsv00081", "p018-tsv00082", "p018-tsv00083", "p018-tsv00084", "p018-tsv00088", "p018-tsv00089", "p018-tsv00090", "p018-tsv00091", "p018-tsv00092", "p018-tsv00093", "p018-tsv00094", "p018-tsv00095", "p018-tsv00097", "p018-tsv00098", "p018-tsv00099", "p018-tsv00100", "p018-tsv00101", "p018-tsv00102", "p018-tsv00104", "p018-tsv00105", "p018-tsv00106", "p018-tsv00107", "p018-tsv00108", "p018-tsv00109", "p018-tsv00110", "p018-tsv00112", "p018-tsv00113", "p018-tsv00114", "p018-tsv00115", "p018-tsv00118", "p018-tsv00119", "p018-tsv00120", "p018-tsv00121", "p018-tsv00122", "p018-tsv00123", "p018-tsv00124", "p018-tsv00125", "p018-tsv00126", "p018-tsv00179", "p018-tsv00128", "p018-tsv00129", "p018-tsv00130", "p018-tsv00131", "p018-tsv00132", "p018-tsv00133", "p018-tsv00134", "p018-tsv00136", "p018-tsv00137", "p018-tsv00138", "p018-tsv00139", "p018-tsv00140", "p018-tsv00141", "p018-tsv00142", "p018-tsv00144", "p018-tsv00147", "p018-tsv00148", "p018-tsv00149", "p018-tsv00150", "p018-tsv00151", "p018-tsv00152", "p018-tsv00153", "p018-tsv00154", "p018-tsv00187", "p018-tsv00183", "p018-tsv00156", "p018-tsv00157", "p018-tsv00158", "p018-tsv00159", "p018-tsv00160", "p018-tsv00161", "p018-tsv00162", "p018-tsv00164", "p018-tsv00165", "p018-tsv00166", "p018-tsv00167", "p018-tsv00168", "p018-tsv00169", "p018-tsv00170", "p018-tsv00171", "p018-tsv00173", "p018-tsv00174", "p018-tsv00175" ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,\njedoch kann jeder der Vertragstaaten bis zum dreißig-\nsten Juni eines jeden Kalenderjahrs nach Ablauf von\nfünf Jahren, vom Tage des Inkrafttretens an gerechnet,\ndas Abkommen gegenüber dem anderen Vertragstaat\nauf diplomatischem Wege schriftlich kündigen; in diesem\nFall ist das Abkommen nicht mehr anzuwenden\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie für die Veranlagungszeiträume erhoben werden,\nwelche auf den Veranlagungszeitraum folgen, in dem\ndie Kündigung ausgesprochen wird;\nin Jamaika auf die Steuern, die für die Veranlagungs-\nb\njahre erhoben werden, welche auf das Veranlagungs-\njahr folgen, in dem die Kündigung ausgesprochen\nwird;\nin beiden Vertragstaaten auf die im Abzugsweg er-\n~\nCc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember des Kündi-\ngungsjahrs gezahlt werden." } ], "source_heading_line_ids": [ "pdf-018-line-004", "pdf-018-line-005" ], "source_heading_word_ids": [ "p018-tsv00020", "p018-tsv00021", "p018-tsv00023" ], "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 60.075482967802145, 76.96056560341994, 283.2129911339244, 297.0456363038474 ], "source_line_ids": [ "pdf-018-line-004", "pdf-018-line-005", "pdf-018-line-007", "pdf-018-line-009", "pdf-018-line-011", "pdf-018-line-013", "pdf-018-line-015", "pdf-018-line-017", "pdf-018-line-019", "pdf-018-line-023", "pdf-018-line-025", "pdf-018-line-027", "pdf-018-line-028", "pdf-018-line-030", "pdf-018-line-032", "pdf-018-line-035", "pdf-018-line-037", "pdf-018-line-038", "pdf-018-line-040", "pdf-018-line-041", "pdf-018-line-044", "pdf-018-line-046", "pdf-018-line-048", "pdf-018-line-050" ], "source_page": 18 } ], "title": "Artikel 30\nAußerkrafttreten" } ], "authenticity": "authentic-language-transcription", "content_sha256": "bbe6c61b06302acee8ed2017781ce6204fbb06bf786b44ba25fffe43e0598916", "form": "machine-transcription", "input_sha256": "9efd094cf2f2cc96a4ebc8e2a33a98ce0f4042978e2b9c4e5c9b24c4dd8903ce", "source_sha256": "9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jamaika/1976-07-17-Jamaika-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "en": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-031", "pdf-002-line-033" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.33211385907606, 390.61639592239396, 519.639085394307, 408.05709963827695 ], "source_line_ids": [ "pdf-002-line-031", "pdf-002-line-033" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00461", "p002-tsv00462", "p002-tsv00463", "p002-tsv00464", "p002-tsv00465", "p002-tsv00466", "p002-tsv00467", "p002-tsv00468", "p002-tsv00469", "p002-tsv00471", "p002-tsv00472", "p002-tsv00473", "p002-tsv00474", "p002-tsv00475", "p002-tsv00476", "p002-tsv00477", "p002-tsv00478", "p002-tsv00479" ], "text": "(1) This Agreement shall apply to persons who are\nresidents of one or both of the Contracting States." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-035", "pdf-002-line-037", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.05526831544563, 413.59383097665244, 519.9159309379374, 495.26061821769156 ], "source_line_ids": [ "pdf-002-line-035", "pdf-002-line-037", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00483", "p002-tsv00484", "p002-tsv00485", "p002-tsv00486", "p002-tsv00487", "p002-tsv00488", "p002-tsv00489", "p002-tsv00490", "p002-tsv00492", "p002-tsv00493", "p002-tsv00494", "p002-tsv00495", "p002-tsv00496", "p002-tsv00497", "p002-tsv00498", "p002-tsv00499", "p002-tsv00500", "p002-tsv00502", "p002-tsv00503", "p002-tsv00504", "p002-tsv00505", "p002-tsv00506", "p002-tsv00508", "p002-tsv00509", "p002-tsv00510", "p002-tsv00511", "p002-tsv00512", "p002-tsv00513", "p002-tsv00514", "p002-tsv00515", "p002-tsv00516", "p002-tsv00517", "p002-tsv00519", "p002-tsv00520", "p002-tsv00521", "p002-tsv00522", "p002-tsv00523", "p002-tsv00524", "p002-tsv00525", "p002-tsv00527", "p002-tsv00528", "p002-tsv00529", "p002-tsv00530", "p002-tsv00531", "p002-tsv00532", "p002-tsv00533", "p002-tsv00535", "p002-tsv00536", "p002-tsv00537", "p002-tsv00538", "p002-tsv00539", "p002-tsv00540", "p002-tsv00541", "p002-tsv00542", "p002-tsv00543", "p002-tsv00544", "p002-tsv00545", "p002-tsv00547", "p002-tsv00548", "p002-tsv00549", "p002-tsv00550", "p002-tsv00551", "p002-tsv00552", "p002-tsv00554" ], "text": "(2) This Agreement shall not apply to companies\nentitled to any special tax benefit under the Jamaica\nInternational Business Companies (Exemption from\nIncome Tax) Law, 1956 (as in effect on 23rd August,\n1956) as supplemented by the Jamaica International\nBusiness Companies (Exemption from Income Tax) Regu-\nlations, 1964 (as in effect on 14th March, 1964) or any\nsubstantially similar law subsequently enacted by\nJamaica." } ], "source_heading_line_ids": [ "pdf-002-line-027", "pdf-002-line-029" ], "source_heading_word_ids": [ "p002-tsv00453", "p002-tsv00454", "p002-tsv00456", "p002-tsv00457" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.05526831544563, 363.76324893127264, 519.9159309379374, 495.26061821769156 ], "source_line_ids": [ "pdf-002-line-027", "pdf-002-line-029", "pdf-002-line-031", "pdf-002-line-033", "pdf-002-line-035", "pdf-002-line-037", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051" ], "source_page": 2 } ], "title": "Article 1\nPersonal Scope" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.33211385907606, 538.7239592239395, 519.639085394307, 573.6053666557053 ], "source_line_ids": [ "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00566", "p002-tsv00567", "p002-tsv00568", "p002-tsv00569", "p002-tsv00570", "p002-tsv00571", "p002-tsv00572", "p002-tsv00573", "p002-tsv00574", "p002-tsv00575", "p002-tsv00577", "p002-tsv00578", "p002-tsv00579", "p002-tsv00580", "p002-tsv00581", "p002-tsv00582", "p002-tsv00583", "p002-tsv00584", "p002-tsv00585", "p002-tsv00587", "p002-tsv00588", "p002-tsv00589", "p002-tsv00590", "p002-tsv00591", "p002-tsv00592", "p002-tsv00593", "p002-tsv00594", "p002-tsv00595", "p002-tsv00597", "p002-tsv00598", "p002-tsv00599", "p002-tsv00600", "p002-tsv00601", "p002-tsv00602", "p002-tsv00603", "p002-tsv00604", "p002-tsv00605", "p002-tsv00606" ], "text": "(1) This Agreement shall apply to taxes on income and\non capital imposed on behalf of each Contracting State\nor of its Laender, political subdivisions or local authori-\nties, irrespective of the manner in which they are levied." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-072", "pdf-002-line-074" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.05526831544563, 589.3850509700757, 519.639085394307, 635.0630845116738 ], "source_line_ids": [ "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-072", "pdf-002-line-074" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00610", "p002-tsv00611", "p002-tsv00612", "p002-tsv00613", "p002-tsv00614", "p002-tsv00615", "p002-tsv00616", "p002-tsv00617", "p002-tsv00618", "p002-tsv00619", "p002-tsv00620", "p002-tsv00622", "p002-tsv00623", "p002-tsv00624", "p002-tsv00625", "p002-tsv00626", "p002-tsv00627", "p002-tsv00628", "p002-tsv00629", "p002-tsv00630", "p002-tsv00631", "p002-tsv00633", "p002-tsv00634", "p002-tsv00635", "p002-tsv00636", "p002-tsv00637", "p002-tsv00638", "p002-tsv00639", "p002-tsv00640", "p002-tsv00641", "p002-tsv00642", "p002-tsv00644", "p002-tsv00645", "p002-tsv00646", "p002-tsv00647", "p002-tsv00648", "p002-tsv00649", "p002-tsv00650", "p002-tsv00651", "p002-tsv00652", "p002-tsv00653", "p002-tsv00655", "p002-tsv00656", "p002-tsv00657", "p002-tsv00658", "p002-tsv00659", "p002-tsv00660", "p002-tsv00661", "p002-tsv00662", "p002-tsv00663" ], "text": "(2) There shall be regarded as taxes on income and on\ncapital all taxes imposed on total income, on total capi-\ntal, or on elements of income or of capital, including\ntaxes on gains from the alienation of movable or immov-\nable property, as well as taxes on capital appreciation." }, { "id": "para-3", "source_line_ids": [ "pdf-002-line-077", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-002-line-088", "pdf-002-line-090", "pdf-002-line-092", "pdf-002-line-094", "pdf-002-line-096", "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-017", "pdf-003-line-019" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 297.33211385907606, 659.1478658336073, 519.3622398506766, 767.9446366326866 ], "source_line_ids": [ "pdf-002-line-077", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-002-line-088", "pdf-002-line-090", "pdf-002-line-092", "pdf-002-line-094", "pdf-002-line-096" ], "source_page": 2 }, { "bbox": [ 317.81868408772743, 80.55944097336403, 539.848810079328, 182.1584610325551 ], "source_line_ids": [ "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-017", "pdf-003-line-019" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00667", "p002-tsv00668", "p002-tsv00669", "p002-tsv00670", "p002-tsv00671", "p002-tsv00672", "p002-tsv00673", "p002-tsv00674", "p002-tsv00675", "p002-tsv00677", "p002-tsv00678", "p002-tsv00679", "p002-tsv00680", "p002-tsv00682", "p002-tsv00683", "p002-tsv00684", "p002-tsv00685", "p002-tsv00686", "p002-tsv00687", "p002-tsv00688", "p002-tsv00692", "p002-tsv00693", "p002-tsv00694", "p002-tsv00695", "p002-tsv00696", "p002-tsv00698", "p002-tsv00699", "p002-tsv00700", "p002-tsv00701", "p002-tsv00705", "p002-tsv00706", "p002-tsv00707", "p002-tsv00708", "p002-tsv00709", "p002-tsv00711", "p002-tsv00712", "p002-tsv00713", "p002-tsv00714", "p002-tsv00717", "p002-tsv00718", "p002-tsv00719", "p002-tsv00720", "p002-tsv00721", "p002-tsv00724", "p002-tsv00725", "p002-tsv00726", "p002-tsv00727", "p002-tsv00731", "p002-tsv00732", "p002-tsv00733", "p002-tsv00734", "p002-tsv00735", "p002-tsv00736", "p003-tsv00544", "p003-tsv00545", "p003-tsv00546", "p003-tsv00548", "p003-tsv00549", "p003-tsv00550", "p003-tsv00551", "p003-tsv00552", "p003-tsv00553", "p003-tsv00557", "p003-tsv00558", "p003-tsv00559", "p003-tsv00560", "p003-tsv00561", "p003-tsv00562", "p003-tsv00563", "p003-tsv00564", "p003-tsv00566", "p003-tsv00567", "p003-tsv00568", "p003-tsv00569", "p003-tsv00570", "p003-tsv00571", "p003-tsv00572", "p003-tsv00574", "p003-tsv00575", "p003-tsv00579", "p003-tsv00580", "p003-tsv00581", "p003-tsv00582", "p003-tsv00584", "p003-tsv00585", "p003-tsv00586", "p003-tsv00587", "p003-tsv00588", "p003-tsv00589" ], "text": "(3) The existing taxes to which this Agreement shall\napply are, in particular:\n(a) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Kérperschaftsteuer (corporation tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Vermögensteuer (capital tax), and\nthe Gewerbesteuer (trade tax)\n(hereinafter referred to as “German tax\");\n(b) in Jamaica:\n(aa) the income tax, including surtax;\n(bb) the company profits tax, the additional company\nprofits tax and the investment company profits\ntax; and\n(cc) the transfer tax\n(hereinafter referred to as “Jamaican tax“)." }, { "id": "para-4", "source_line_ids": [ "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 317.26499300046663, 187.14151923709306, 539.5719645356976, 214.54833936205196 ], "source_line_ids": [ "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00593", "p003-tsv00594", "p003-tsv00595", "p003-tsv00596", "p003-tsv00597", "p003-tsv00598", "p003-tsv00599", "p003-tsv00600", "p003-tsv00601", "p003-tsv00602", "p003-tsv00604", "p003-tsv00605", "p003-tsv00606", "p003-tsv00607", "p003-tsv00608", "p003-tsv00609", "p003-tsv00611", "p003-tsv00612", "p003-tsv00613", "p003-tsv00614", "p003-tsv00615", "p003-tsv00616", "p003-tsv00617", "p003-tsv00618", "p003-tsv00619", "p003-tsv00620", "p003-tsv00621" ], "text": "(4) This Agreement shall also apply to any identical or\nsubstantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes." }, { "id": "para-5", "source_line_ids": [ "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-033" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 317.26499300046663, 226.17547517264057, 539.5719645356976, 261.8873923051628 ], "source_line_ids": [ "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-033" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00625", "p003-tsv00626", "p003-tsv00627", "p003-tsv00628", "p003-tsv00629", "p003-tsv00630", "p003-tsv00631", "p003-tsv00632", "p003-tsv00633", "p003-tsv00635", "p003-tsv00636", "p003-tsv00637", "p003-tsv00638", "p003-tsv00639", "p003-tsv00640", "p003-tsv00641", "p003-tsv00642", "p003-tsv00643", "p003-tsv00644", "p003-tsv00646", "p003-tsv00647", "p003-tsv00648", "p003-tsv00649", "p003-tsv00650", "p003-tsv00651", "p003-tsv00652", "p003-tsv00653", "p003-tsv00654", "p003-tsv00655", "p003-tsv00657", "p003-tsv00658", "p003-tsv00659" ], "text": "(5) The provisions of this Agreement in respect of\ntaxation of income or capital shall likewise apply to the\nGerman trade tax, computed on a basis other than in-\ncome or capital." } ], "source_heading_line_ids": [ "pdf-002-line-053", "pdf-002-line-055" ], "source_heading_word_ids": [ "p002-tsv00558", "p002-tsv00559", "p002-tsv00561", "p002-tsv00562" ], "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 297.05526831544563, 511.5939756658994, 519.639085394307, 767.9446366326866 ], "source_line_ids": [ "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-072", "pdf-002-line-074", "pdf-002-line-077", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-002-line-088", "pdf-002-line-090", "pdf-002-line-092", "pdf-002-line-094", "pdf-002-line-096" ], "source_page": 2 }, { "bbox": [ 317.26499300046663, 80.55944097336403, 539.848810079328, 261.8873923051628 ], "source_line_ids": [ "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-033" ], "source_page": 3 } ], "title": "Article 2\nTaxes Covered" }, { "id": "article-3", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-065", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-085", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-092", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-104", "pdf-003-line-105", "pdf-003-line-107", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-138", "pdf-003-line-139", "pdf-003-line-141", "pdf-003-line-143", "pdf-003-line-145", "pdf-004-line-004", "pdf-004-line-005", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-013", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-023", "pdf-004-line-024", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037", "pdf-004-line-039" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 316.9881474568362, 300.9213482407103, 539.2951189920672, 768.775146333443 ], "source_line_ids": [ "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-065", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-085", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-092", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-104", "pdf-003-line-105", "pdf-003-line-107", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-138", "pdf-003-line-139", "pdf-003-line-141", "pdf-003-line-143", "pdf-003-line-145" ], "source_page": 3 }, { "bbox": [ 296.22473168455434, 76.96056560341994, 516.8706299580028, 250.81392962841173 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-005", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-013", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-023", "pdf-004-line-024", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037", "pdf-004-line-039" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00671", "p003-tsv00672", "p003-tsv00673", "p003-tsv00674", "p003-tsv00675", "p003-tsv00676", "p003-tsv00677", "p003-tsv00678", "p003-tsv00680", "p003-tsv00683", "p003-tsv00684", "p003-tsv00685", "p003-tsv00686", "p003-tsv00687", "p003-tsv00688", "p003-tsv00689", "p003-tsv00690", "p003-tsv00691", "p003-tsv00693", "p003-tsv00694", "p003-tsv00695", "p003-tsv00696", "p003-tsv00697", "p003-tsv00698", "p003-tsv00699", "p003-tsv00700", "p003-tsv00701", "p003-tsv00703", "p003-tsv00704", "p003-tsv00705", "p003-tsv00706", "p003-tsv00707", "p003-tsv00708", "p003-tsv00709", "p003-tsv00710", "p003-tsv00711", "p003-tsv00712", "p003-tsv00714", "p003-tsv00715", "p003-tsv00716", "p003-tsv00717", "p003-tsv00718", "p003-tsv00719", "p003-tsv00720", "p003-tsv00721", "p003-tsv00722", "p003-tsv00723", "p003-tsv00724", "p003-tsv00726", "p003-tsv00727", "p003-tsv00728", "p003-tsv00729", "p003-tsv00730", "p003-tsv00731", "p003-tsv00732", "p003-tsv00733", "p003-tsv00734", "p003-tsv00736", "p003-tsv00737", "p003-tsv00738", "p003-tsv00739", "p003-tsv00740", "p003-tsv00741", "p003-tsv00742", "p003-tsv00744", "p003-tsv00745", "p003-tsv00746", "p003-tsv00747", "p003-tsv00748", "p003-tsv00749", "p003-tsv00750", "p003-tsv00751", "p003-tsv00752", "p003-tsv00754", "p003-tsv00755", "p003-tsv00756", "p003-tsv00757", "p003-tsv00758", "p003-tsv00759", "p003-tsv00760", "p003-tsv00761", "p003-tsv00762", "p003-tsv00764", "p003-tsv00765", "p003-tsv00766", "p003-tsv00767", "p003-tsv00768", "p003-tsv00769", "p003-tsv00770", "p003-tsv00771", "p003-tsv00773", "p003-tsv00774", "p003-tsv00775", "p003-tsv00776", "p003-tsv00780", "p003-tsv00781", "p003-tsv00782", "p003-tsv00783", "p003-tsv00784", "p003-tsv00785", "p003-tsv00786", "p003-tsv00787", "p003-tsv00788", "p003-tsv00867", "p003-tsv00871", "p003-tsv00790", "p003-tsv00791", "p003-tsv00792", "p003-tsv00793", "p003-tsv00794", "p003-tsv00795", "p003-tsv00796", "p003-tsv00797", "p003-tsv00799", "p003-tsv00800", "p003-tsv00801", "p003-tsv00802", "p003-tsv00803", "p003-tsv00804", "p003-tsv00805", "p003-tsv00806", "p003-tsv00807", "p003-tsv00808", "p003-tsv00810", "p003-tsv00811", "p003-tsv00812", "p003-tsv00813", "p003-tsv00814", "p003-tsv00815", "p003-tsv00816", "p003-tsv00818", "p003-tsv00819", "p003-tsv00820", "p003-tsv00821", "p003-tsv00822", "p003-tsv00823", "p003-tsv00824", "p003-tsv00826", "p003-tsv00827", "p003-tsv00828", "p003-tsv00829", "p003-tsv00830", "p003-tsv00831", "p003-tsv00832", "p003-tsv00833", "p003-tsv00835", "p003-tsv00836", "p003-tsv00837", "p003-tsv00838", "p003-tsv00839", "p003-tsv00840", "p003-tsv00841", "p003-tsv00842", "p003-tsv00843", "p003-tsv00844", "p003-tsv00845", "p003-tsv00847", "p003-tsv00848", "p003-tsv00849", "p003-tsv00850", "p003-tsv00851", "p003-tsv00852", "p003-tsv00853", "p003-tsv00854", "p003-tsv00855", "p003-tsv00856", "p003-tsv00858", "p003-tsv00859", "p003-tsv00860", "p003-tsv00861", "p003-tsv00862", "p003-tsv00863", "p003-tsv00879", "p003-tsv00880", "p003-tsv00881", "p003-tsv00882", "p003-tsv00883", "p003-tsv00884", "p003-tsv00885", "p003-tsv00886", "p003-tsv00887", "p003-tsv00875", "p003-tsv00889", "p003-tsv00890", "p003-tsv00891", "p003-tsv00892", "p003-tsv00893", "p003-tsv00894", "p003-tsv00895", "p003-tsv00896", "p003-tsv00898", "p003-tsv00899", "p003-tsv00900", "p003-tsv00901", "p003-tsv00902", "p003-tsv00903", "p003-tsv00904", "p003-tsv00932", "p003-tsv00907", "p003-tsv00908", "p003-tsv00909", "p003-tsv00910", "p003-tsv00911", "p003-tsv00912", "p003-tsv00913", "p003-tsv00914", "p003-tsv00916", "p003-tsv00917", "p003-tsv00918", "p003-tsv00919", "p003-tsv00920", "p003-tsv00921", "p003-tsv00922", "p003-tsv00923", "p003-tsv00924", "p003-tsv00925", "p003-tsv00926", "p003-tsv00928", "p003-tsv00936", "p003-tsv00940", "p003-tsv00941", "p003-tsv00942", "p003-tsv00943", "p003-tsv00944", "p003-tsv00945", "p003-tsv00946", "p003-tsv00947", "p003-tsv00949", "p003-tsv00950", "p003-tsv00951", "p003-tsv00952", "p003-tsv00953", "p003-tsv00954", "p003-tsv00955", "p003-tsv00956", "p003-tsv00957", "p003-tsv00958", "p003-tsv00960", "p003-tsv00961", "p003-tsv01011", "p003-tsv00964", "p003-tsv00965", "p003-tsv00966", "p003-tsv00967", "p003-tsv00968", "p003-tsv00969", "p003-tsv00970", "p003-tsv00971", "p003-tsv00973", "p003-tsv00974", "p003-tsv00975", "p003-tsv00976", "p003-tsv00977", "p003-tsv00978", "p003-tsv00979", "p003-tsv00980", "p003-tsv00982", "p003-tsv00983", "p003-tsv00984", "p003-tsv00985", "p003-tsv00986", "p003-tsv00987", "p003-tsv00988", "p003-tsv00989", "p003-tsv00990", "p003-tsv00991", "p003-tsv00993", "p003-tsv00994", "p003-tsv00995", "p003-tsv00996", "p003-tsv00997", "p003-tsv00998", "p003-tsv00999", "p003-tsv01000", "p003-tsv01001", "p003-tsv01002", "p003-tsv01004", "p003-tsv01005", "p003-tsv01006", "p003-tsv01007", "p003-tsv01062", "p003-tsv01015", "p003-tsv01016", "p003-tsv01017", "p003-tsv01018", "p003-tsv01019", "p003-tsv01020", "p003-tsv01021", "p003-tsv01022", "p003-tsv01024", "p003-tsv01025", "p003-tsv01026", "p003-tsv01027", "p003-tsv01028", "p003-tsv01029", "p003-tsv01030", "p003-tsv01032", "p003-tsv01033", "p003-tsv01034", "p003-tsv01035", "p003-tsv01036", "p003-tsv01037", "p003-tsv01038", "p003-tsv01039", "p003-tsv01040", "p003-tsv01042", "p003-tsv01043", "p003-tsv01044", "p003-tsv01045", "p003-tsv01046", "p003-tsv01047", "p003-tsv01048", "p003-tsv01049", "p003-tsv01050", "p003-tsv01051", "p003-tsv01053", "p003-tsv01054", "p003-tsv01055", "p003-tsv01056", "p003-tsv01057", "p003-tsv01058", "p003-tsv01066", "p003-tsv01067", "p003-tsv01068", "p003-tsv01069", "p003-tsv01070", "p003-tsv01107", "p003-tsv01072", "p003-tsv01073", "p003-tsv01074", "p003-tsv01075", "p003-tsv01076", "p003-tsv01077", "p003-tsv01078", "p003-tsv01079", "p003-tsv01080", "p003-tsv01082", "p003-tsv01083", "p003-tsv01084", "p003-tsv01085", "p003-tsv01086", "p003-tsv01087", "p003-tsv01088", "p003-tsv01089", "p003-tsv01090", "p003-tsv01094", "p003-tsv01095", "p003-tsv01096", "p003-tsv01097", "p003-tsv01098", "p003-tsv01099", "p003-tsv01100", "p003-tsv01101", "p003-tsv01102", "p003-tsv01103", "p004-tsv00579", "p004-tsv00580", "p004-tsv00581", "p004-tsv00582", "p004-tsv00583", "p004-tsv00584", "p004-tsv00585", "p004-tsv00587", "p004-tsv00588", "p004-tsv00589", "p004-tsv00590", "p004-tsv00591", "p004-tsv00592", "p004-tsv00594", "p004-tsv00595", "p004-tsv00596", "p004-tsv00597", "p004-tsv00598", "p004-tsv00599", "p004-tsv00600", "p004-tsv00601", "p004-tsv00602", "p004-tsv00603", "p004-tsv00605", "p004-tsv00606", "p004-tsv00607", "p004-tsv00611", "p004-tsv00612", "p004-tsv00613", "p004-tsv00614", "p004-tsv00615", "p004-tsv00616", "p004-tsv00617", "p004-tsv00618", "p004-tsv00619", "p004-tsv00620", "p004-tsv00622", "p004-tsv00623", "p004-tsv00624", "p004-tsv00625", "p004-tsv00626", "p004-tsv00627", "p004-tsv00628", "p004-tsv00629", "p004-tsv00631", "p004-tsv00632", "p004-tsv00633", "p004-tsv00634", "p004-tsv00635", "p004-tsv00636", "p004-tsv00637", "p004-tsv00638", "p004-tsv00639", "p004-tsv00641", "p004-tsv00642", "p004-tsv00643", "p004-tsv00644", "p004-tsv00645", "p004-tsv00649", "p004-tsv00653", "p004-tsv00657", "p004-tsv00658", "p004-tsv00659", "p004-tsv00660", "p004-tsv00661", "p004-tsv00662", "p004-tsv00663", "p004-tsv00664", "p004-tsv00665", "p004-tsv00667", "p004-tsv00668", "p004-tsv00669", "p004-tsv00670", "p004-tsv00671", "p004-tsv00672", "p004-tsv00673", "p004-tsv00674", "p004-tsv00676", "p004-tsv00677", "p004-tsv00678", "p004-tsv00679", "p004-tsv00680", "p004-tsv00681", "p004-tsv00682", "p004-tsv00683", "p004-tsv00684", "p004-tsv00685", "p004-tsv00686", "p004-tsv00688", "p004-tsv00689", "p004-tsv00690", "p004-tsv00691", "p004-tsv00692", "p004-tsv00693", "p004-tsv00694", "p004-tsv00695", "p004-tsv00697", "p004-tsv00700", "p004-tsv00701", "p004-tsv00702", "p004-tsv00703", "p004-tsv00704", "p004-tsv00705", "p004-tsv00706", "p004-tsv00707", "p004-tsv00709", "p004-tsv00710", "p004-tsv00711", "p004-tsv00712", "p004-tsv00713", "p004-tsv00714", "p004-tsv00715", "p004-tsv00716", "p004-tsv00717", "p004-tsv00718", "p004-tsv00720", "p004-tsv00721", "p004-tsv00722", "p004-tsv00723", "p004-tsv00724", "p004-tsv00725", "p004-tsv00726", "p004-tsv00727" ], "text": "(1) In this Agreement, unless the context otherwise\nrequires:\n(a) the term “Federal Republic of Gemany”, when used\nin a geographical sense, means the territory in which\nthe Basic Law for the Federal Republic of Germany is\nin force, as well as any area adjacent to the territori-\nal waters of the Federal Republic of Germany de-\nsignated, in accordance with international law as\nrelated to the rights which the Federal Republic of\nGermany may exercise with respect to the sea bed\nand sub-soil and their natural resources, as domestic\narea for tax purposes;\nthe term “Jamaica” means the island of Jamaica, the\n(b\n=\nMorant Cays, the Pedro Cays and their Dependen-\ncies; and when used in a geographical sense the term\n“Jamaica” includes the territorial waters thereof in-\ncluding any area outside such territorial waters\nwhich in accordance with international law and the\nlaws of Jamaica is an area within which the rights of\nJamaica with respect to the sea bed and sub-soil and\ntheir natural resources may be exercised;\nthe terms “a Contracting State” and “the other Con-\n(c\ntracting State\" mean the Federal Republic of Ger-\nmany or Jamaica, as the context requires;\n(d\nthe term “person” includes an individual, a company\nand any body of persons treated as an entity for tax\npurposes;\n(e\nthe term “company” means any body corporate or\nany entity, which is treated as a body corporate for\ntax purposes;\n(f\nthe terms “resident of a Contracting State” and\n“resident of the other Contracting State“ mean a\nperson who is a resident of the Federal Republic of\nGermany or a person who is a resident of Jamaica,\nas the context requires;\n(g\nthe terms “enterprise of a Contracting State\" and\n“enterprise of the other Contracting State“ mean\nrespectively an enterprise carried on by a resident of\na Contracting State and an enterprise carried on by a\nresident of the other Contracting State;\n(h) the term \"national\" means:\n=\n(aa) in respect of the Federal Republic of Germany\nany German in the meaning of Article 116, para-\ngraph 1, of the Basic Law for the Federal Re-\npublic of Germany and any legal person,\npartnership and association deriving its status\nas such from the law in force in the Federal\nRepublic of Germany;\n(bb) in respect of Jamaica any individual who is a\ncitizen of Jamaica and any legal person, associa-\ntion or other entity deriving its status as such\nfrom the law of Jamaica;\n(i\n=\nthe term “competent authority” means in the case of\nthe Federal Republic of Germany the Federal Minis-\nter of Finance, and in the case of Jamaica the Minis-\nter responsible for Finance or his authorised repre-\nsentative;\n(j) the term “international traffic” includes traffic be-\ntween places in one country in the course of a\nvoyage which extends over more than one country." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.1794307046197, 263.8252482735942, 516.0400933271114, 317.25470568891814 ], "source_line_ids": [ "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00731", "p004-tsv00732", "p004-tsv00733", "p004-tsv00734", "p004-tsv00735", "p004-tsv00736", "p004-tsv00737", "p004-tsv00738", "p004-tsv00739", "p004-tsv00740", "p004-tsv00742", "p004-tsv00743", "p004-tsv00744", "p004-tsv00745", "p004-tsv00746", "p004-tsv00747", "p004-tsv00748", "p004-tsv00749", "p004-tsv00751", "p004-tsv00752", "p004-tsv00753", "p004-tsv00754", "p004-tsv00755", "p004-tsv00756", "p004-tsv00757", "p004-tsv00758", "p004-tsv00760", "p004-tsv00761", "p004-tsv00762", "p004-tsv00763", "p004-tsv00764", "p004-tsv00765", "p004-tsv00766", "p004-tsv00767", "p004-tsv00768", "p004-tsv00769", "p004-tsv00771", "p004-tsv00772", "p004-tsv00773", "p004-tsv00774", "p004-tsv00775", "p004-tsv00776", "p004-tsv00777", "p004-tsv00778", "p004-tsv00779", "p004-tsv00780", "p004-tsv00781", "p004-tsv00783" ], "text": "(2) As regards the application of this Agreement by a\nContracting State any term not otherwise defined shall,\nunless the context otherwise requires, have the meaning\nwhich it has under the laws of that Contracting State\nrelating to the taxes which are the subject of this Agree-\nment." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.4562762482501, 322.5146004603749, 516.316938870742, 394.7689444261756 ], "source_line_ids": [ "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00786", "p004-tsv00787", "p004-tsv00788", "p004-tsv00789", "p004-tsv00790", "p004-tsv00791", "p004-tsv00792", "p004-tsv00793", "p004-tsv00794", "p004-tsv00796", "p004-tsv00797", "p004-tsv00798", "p004-tsv00799", "p004-tsv00800", "p004-tsv00801", "p004-tsv00802", "p004-tsv00803", "p004-tsv00804", "p004-tsv00805", "p004-tsv00806", "p004-tsv00807", "p004-tsv00809", "p004-tsv00810", "p004-tsv00811", "p004-tsv00812", "p004-tsv00813", "p004-tsv00814", "p004-tsv00815", "p004-tsv00816", "p004-tsv00817", "p004-tsv00818", "p004-tsv00819", "p004-tsv00820", "p004-tsv00822", "p004-tsv00823", "p004-tsv00824", "p004-tsv00825", "p004-tsv00826", "p004-tsv00827", "p004-tsv00828", "p004-tsv00829", "p004-tsv00830", "p004-tsv00832", "p004-tsv00833", "p004-tsv00834", "p004-tsv00835", "p004-tsv00836", "p004-tsv00837", "p004-tsv00838", "p004-tsv00839", "p004-tsv00840", "p004-tsv00841", "p004-tsv00842", "p004-tsv00844", "p004-tsv00845", "p004-tsv00846", "p004-tsv00847", "p004-tsv00848", "p004-tsv00849", "p004-tsv00850", "p004-tsv00851", "p004-tsv00852", "p004-tsv00853", "p004-tsv00854", "p004-tsv00856", "p004-tsv00857", "p004-tsv00858", "p004-tsv00859", "p004-tsv00860", "p004-tsv00861", "p004-tsv00862", "p004-tsv00863", "p004-tsv00864", "p004-tsv00865", "p004-tsv00867", "p004-tsv00868", "p004-tsv00869", "p004-tsv00870", "p004-tsv00871" ], "text": "(3) Where under this Agreement any income is exempt\nfrom tax or is taxed at a reduced rate in a Contracting\nState and that income is subject to tax in the other Con-\ntracting State by reference to the amount thereof which\nis remitted to or received in that other State, the exemp-\ntion or reduction of tax to be allowed under this Agree-\nment in the first-mentioned State shall apply only to the\namount so remitted or received." } ], "source_heading_line_ids": [ "pdf-003-line-035", "pdf-003-line-037" ], "source_heading_word_ids": [ "p003-tsv00663", "p003-tsv00664", "p003-tsv00666", "p003-tsv00667" ], "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 316.9881474568362, 274.3450378165077, 539.2951189920672, 768.775146333443 ], "source_line_ids": [ "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-065", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-085", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-092", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-104", "pdf-003-line-105", "pdf-003-line-107", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-138", "pdf-003-line-139", "pdf-003-line-141", "pdf-003-line-143", "pdf-003-line-145" ], "source_page": 3 }, { "bbox": [ 293.1794307046197, 76.96056560341994, 516.8706299580028, 394.7689444261756 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-005", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-013", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-023", "pdf-004-line-024", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037", "pdf-004-line-039", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052", "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068" ], "source_page": 4 } ], "title": "Article 3\nGeneral Definitions" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-083" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.1794307046197, 442.661670503124, 516.316938870742, 488.0628674778033 ], "source_line_ids": [ "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-083" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00883", "p004-tsv00884", "p004-tsv00885", "p004-tsv00886", "p004-tsv00887", "p004-tsv00888", "p004-tsv00889", "p004-tsv00890", "p004-tsv00891", "p004-tsv00893", "p004-tsv00894", "p004-tsv00895", "p004-tsv00896", "p004-tsv00897", "p004-tsv00898", "p004-tsv00899", "p004-tsv00900", "p004-tsv00901", "p004-tsv00903", "p004-tsv00904", "p004-tsv00905", "p004-tsv00906", "p004-tsv00907", "p004-tsv00908", "p004-tsv00909", "p004-tsv00910", "p004-tsv00911", "p004-tsv00912", "p004-tsv00913", "p004-tsv00915", "p004-tsv00916", "p004-tsv00917", "p004-tsv00918", "p004-tsv00919", "p004-tsv00920", "p004-tsv00921", "p004-tsv00922", "p004-tsv00923", "p004-tsv00925", "p004-tsv00926", "p004-tsv00927", "p004-tsv00928", "p004-tsv00929", "p004-tsv00930", "p004-tsv00931", "p004-tsv00932", "p004-tsv00933" ], "text": "(1) For the purposes of this Agreement, the term\n“resident of a Contracting State“ means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, place of manage-\nment or any other criterion of a similar nature." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-088", "pdf-004-line-089", "pdf-004-line-090", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-120", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-128", "pdf-004-line-129", "pdf-004-line-134", "pdf-004-line-135", "pdf-004-line-138" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.4562762482501, 500.7973495560671, 516.5937844143724, 742.1988359092404 ], "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-088", "pdf-004-line-089", "pdf-004-line-090", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-120", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-128", "pdf-004-line-129", "pdf-004-line-134", "pdf-004-line-135", "pdf-004-line-138" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00937", "p004-tsv00938", "p004-tsv00939", "p004-tsv00940", "p004-tsv00941", "p004-tsv00942", "p004-tsv00943", "p004-tsv00944", "p004-tsv00945", "p004-tsv00946", "p004-tsv00948", "p004-tsv00949", "p004-tsv00950", "p004-tsv00951", "p004-tsv00952", "p004-tsv00953", "p004-tsv00954", "p004-tsv00955", "p004-tsv00956", "p004-tsv00958", "p004-tsv00959", "p004-tsv00960", "p004-tsv00961", "p004-tsv00962", "p004-tsv00963", "p004-tsv00964", "p004-tsv00965", "p004-tsv00966", "p004-tsv00968", "p004-tsv00969", "p004-tsv00970", "p004-tsv00973", "p004-tsv00974", "p004-tsv00975", "p004-tsv00976", "p004-tsv00977", "p004-tsv00978", "p004-tsv00979", "p004-tsv00980", "p004-tsv00981", "p004-tsv00982", "p004-tsv00983", "p004-tsv00984", "p004-tsv00987", "p004-tsv00988", "p004-tsv00989", "p004-tsv00990", "p004-tsv00991", "p004-tsv00992", "p004-tsv00993", "p004-tsv00994", "p004-tsv00995", "p004-tsv00996", "p004-tsv00999", "p004-tsv01000", "p004-tsv01001", "p004-tsv01002", "p004-tsv01003", "p004-tsv01004", "p004-tsv01005", "p004-tsv01006", "p004-tsv01007", "p004-tsv01008", "p004-tsv01009", "p004-tsv01011", "p004-tsv01012", "p004-tsv01013", "p004-tsv01014", "p004-tsv01015", "p004-tsv01016", "p004-tsv01017", "p004-tsv01018", "p004-tsv01019", "p004-tsv01021", "p004-tsv01022", "p004-tsv01023", "p004-tsv01024", "p004-tsv01025", "p004-tsv01026", "p004-tsv01027", "p004-tsv01028", "p004-tsv01029", "p004-tsv01030", "p004-tsv01032", "p004-tsv01033", "p004-tsv01034", "p004-tsv01035", "p004-tsv01036", "p004-tsv01037", "p004-tsv01038", "p004-tsv01041", "p004-tsv01042", "p004-tsv01043", "p004-tsv01044", "p004-tsv01047", "p004-tsv01048", "p004-tsv01049", "p004-tsv01050", "p004-tsv01051", "p004-tsv01052", "p004-tsv01053", "p004-tsv01054", "p004-tsv01055", "p004-tsv01056", "p004-tsv01057", "p004-tsv01183", "p004-tsv01187", "p004-tsv01060", "p004-tsv01061", "p004-tsv01062", "p004-tsv01063", "p004-tsv01064", "p004-tsv01065", "p004-tsv01066", "p004-tsv01067", "p004-tsv01068", "p004-tsv01069", "p004-tsv01072", "p004-tsv01073", "p004-tsv01074", "p004-tsv01075", "p004-tsv01076", "p004-tsv01077", "p004-tsv01078", "p004-tsv01079", "p004-tsv01080", "p004-tsv01083", "p004-tsv01084", "p004-tsv01085", "p004-tsv01086", "p004-tsv01087", "p004-tsv01088", "p004-tsv01089", "p004-tsv01090", "p004-tsv01091", "p004-tsv01092", "p004-tsv01093", "p004-tsv01096", "p004-tsv01097", "p004-tsv01098", "p004-tsv01099", "p004-tsv01100", "p004-tsv01101", "p004-tsv01102", "p004-tsv01103", "p004-tsv01104", "p004-tsv01106", "p004-tsv01109", "p004-tsv01110", "p004-tsv01111", "p004-tsv01112", "p004-tsv01113", "p004-tsv01114", "p004-tsv01115", "p004-tsv01116", "p004-tsv01117", "p004-tsv01118", "p004-tsv01120", "p004-tsv01121", "p004-tsv01122", "p004-tsv01123", "p004-tsv01124", "p004-tsv01125", "p004-tsv01126", "p004-tsv01127", "p004-tsv01128", "p004-tsv01129", "p004-tsv01130", "p004-tsv01132", "p004-tsv01133", "p004-tsv01134", "p004-tsv01135", "p004-tsv01136", "p004-tsv01137", "p004-tsv01138", "p004-tsv01139", "p004-tsv01140", "p004-tsv01141", "p004-tsv01142", "p004-tsv01144", "p004-tsv01145", "p004-tsv01148", "p004-tsv01149", "p004-tsv01150", "p004-tsv01151", "p004-tsv01152", "p004-tsv01153", "p004-tsv01154", "p004-tsv01155", "p004-tsv01156", "p004-tsv01157", "p004-tsv01158", "p004-tsv01159", "p004-tsv01161", "p004-tsv01162", "p004-tsv01163", "p004-tsv01164", "p004-tsv01165", "p004-tsv01166", "p004-tsv01167", "p004-tsv01168", "p004-tsv01170", "p004-tsv01171", "p004-tsv01172", "p004-tsv01173", "p004-tsv01174", "p004-tsv01175", "p004-tsv01176", "p004-tsv01178", "p004-tsv01179" ], "text": "(2) Where by reason of the provisions of paragraph (1)\nan individual is a resident of both Contracting States,\nthen this case shall be determined in accordance with\nthe following rules:\n(a) He shall be deemed to be a resident of the Contract-\ning State in which he has a permanent home avail-\nable to him, If he has a permanent home available to\nhim in both Contracting States, he shall be deemed\nto be a resident of the Contracting State with which\nhis personal and economic relations are closest\n(centre of vital interests);\nIf the Contracting State in which he has his centre of\n(b\n=\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident of\nthe Contracting State in which he has an habitual\nabode;\n(c) If he has an habitual abode in both Contracting\nStates or in neither of them, he shall be deemed to\nbe a resident of the Contracting State of which he is\na national;\n(d) If he is a national of both Contracting States or of\nneither of them, the competent authorities of the\nContracting States shall settle the question by\nmutual agreement." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-139", "pdf-004-line-142", "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 293.73312179188054, 747.4587306806972, 516.316938870742, 764.8994343965801 ], "source_line_ids": [ "pdf-004-line-139", "pdf-004-line-142" ], "source_page": 4 }, { "bbox": [ 319.7566028931405, 76.40689246958237, 542.6172655156323, 102.98320289378493 ], "source_line_ids": [ "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv01191", "p004-tsv01192", "p004-tsv01193", "p004-tsv01194", "p004-tsv01195", "p004-tsv01196", "p004-tsv01197", "p004-tsv01198", "p004-tsv01199", "p004-tsv01200", "p004-tsv01202", "p004-tsv01203", "p004-tsv01204", "p004-tsv01205", "p004-tsv01206", "p004-tsv01207", "p004-tsv01208", "p004-tsv01209", "p004-tsv01210", "p004-tsv01211", "p004-tsv01212", "p005-tsv00498", "p005-tsv00499", "p005-tsv00500", "p005-tsv00501", "p005-tsv00502", "p005-tsv00503", "p005-tsv00504", "p005-tsv00505", "p005-tsv00506", "p005-tsv00507", "p005-tsv00508", "p005-tsv00510", "p005-tsv00511", "p005-tsv00512", "p005-tsv00513", "p005-tsv00514", "p005-tsv00515", "p005-tsv00516", "p005-tsv00517", "p005-tsv00518", "p005-tsv00519", "p005-tsv00521", "p005-tsv00522", "p005-tsv00523", "p005-tsv00524" ], "text": "(3) Where by reason of the provisions of paragraph (1)\na legal person other than an individual is a resident of\nboth Contracting States, then it shall be deemed to be a\nresident of the Contracting State in which its place of\neffective management is situated." } ], "source_heading_line_ids": [ "pdf-004-line-071", "pdf-004-line-073" ], "source_heading_word_ids": [ "p004-tsv00875", "p004-tsv00876", "p004-tsv00878", "p004-tsv00879" ], "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 293.1794307046197, 415.5316869450839, 516.5937844143724, 764.8994343965801 ], "source_line_ids": [ "pdf-004-line-071", "pdf-004-line-073", "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-083", "pdf-004-line-085", "pdf-004-line-088", "pdf-004-line-089", "pdf-004-line-090", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-120", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-128", "pdf-004-line-129", "pdf-004-line-134", "pdf-004-line-135", "pdf-004-line-138", "pdf-004-line-139", "pdf-004-line-142" ], "source_page": 4 }, { "bbox": [ 319.7566028931405, 76.40689246958237, 542.6172655156323, 102.98320289378493 ], "source_line_ids": [ "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007" ], "source_page": 5 } ], "title": "Article 4\nFiscal Domicile" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 319.7566028931405, 144.50868793160143, 542.6172655156323, 180.22060506412365 ], "source_line_ids": [ "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00536", "p005-tsv00537", "p005-tsv00538", "p005-tsv00539", "p005-tsv00540", "p005-tsv00541", "p005-tsv00542", "p005-tsv00543", "p005-tsv00544", "p005-tsv00546", "p005-tsv00547", "p005-tsv00548", "p005-tsv00549", "p005-tsv00550", "p005-tsv00551", "p005-tsv00552", "p005-tsv00553", "p005-tsv00555", "p005-tsv00556", "p005-tsv00557", "p005-tsv00558", "p005-tsv00559", "p005-tsv00560", "p005-tsv00561", "p005-tsv00562", "p005-tsv00563", "p005-tsv00564", "p005-tsv00565", "p005-tsv00567", "p005-tsv00568", "p005-tsv00569" ], "text": "(1) For the purposes of this Agreement the term\n“permanent establishment” means a fixed place of busi-\nness in which the business of the enterprise is wholly or\npartly carried on." }, { "id": "para-2", "source_line_ids": [ "pdf-005-line-020", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-044" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 320.3102939804013, 186.03417296941797, 542.3404199720019, 321.96092732653733 ], "source_line_ids": [ "pdf-005-line-020", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-044" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00573", "p005-tsv00574", "p005-tsv00575", "p005-tsv00576", "p005-tsv00577", "p005-tsv00578", "p005-tsv00579", "p005-tsv00581", "p005-tsv00583", "p005-tsv00584", "p005-tsv00585", "p005-tsv00586", "p005-tsv00587", "p005-tsv00589", "p005-tsv00590", "p005-tsv00591", "p005-tsv00593", "p005-tsv00594", "p005-tsv00595", "p005-tsv00597", "p005-tsv00598", "p005-tsv00599", "p005-tsv00601", "p005-tsv00602", "p005-tsv00603", "p005-tsv00605", "p005-tsv00606", "p005-tsv00607", "p005-tsv00608", "p005-tsv00609", "p005-tsv00610", "p005-tsv00611", "p005-tsv00615", "p005-tsv00616", "p005-tsv00617", "p005-tsv00618", "p005-tsv00619", "p005-tsv00620", "p005-tsv00621", "p005-tsv00622", "p005-tsv00623", "p005-tsv00624", "p005-tsv00625", "p005-tsv00627", "p005-tsv00630", "p005-tsv00631", "p005-tsv00632", "p005-tsv00633", "p005-tsv00634", "p005-tsv00635", "p005-tsv00636", "p005-tsv00637", "p005-tsv00638", "p005-tsv00640", "p005-tsv00641", "p005-tsv00642", "p005-tsv00643", "p005-tsv00644", "p005-tsv00645", "p005-tsv00646" ], "text": "(2) The term “permanent establishment“ shal) include\nespecially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop;\n(f) a store or other sales outlet;\n(g) a mine, quarry or other place of extraction of natural\nresources;\n(h) a building site or construction or assembly project\nwhich exists for more than six months," }, { "id": "para-3", "source_line_ids": [ "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-069", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 320.3102939804013, 328.605004932588, 542.8941110592626, 535.1250838539954 ], "source_line_ids": [ "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-069", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00650", "p005-tsv00651", "p005-tsv00652", "p005-tsv00653", "p005-tsv00654", "p005-tsv00655", "p005-tsv00656", "p005-tsv00657", "p005-tsv00659", "p005-tsv00660", "p005-tsv00661", "p005-tsv00664", "p005-tsv00665", "p005-tsv00666", "p005-tsv00667", "p005-tsv00668", "p005-tsv00669", "p005-tsv00670", "p005-tsv00671", "p005-tsv00672", "p005-tsv00673", "p005-tsv00674", "p005-tsv00676", "p005-tsv00677", "p005-tsv00678", "p005-tsv00679", "p005-tsv00680", "p005-tsv00681", "p005-tsv00682", "p005-tsv00683", "p005-tsv00685", "p005-tsv00686", "p005-tsv00687", "p005-tsv00688", "p005-tsv00691", "p005-tsv00692", "p005-tsv00693", "p005-tsv00694", "p005-tsv00695", "p005-tsv00696", "p005-tsv00697", "p005-tsv00698", "p005-tsv00699", "p005-tsv00700", "p005-tsv00702", "p005-tsv00703", "p005-tsv00704", "p005-tsv00705", "p005-tsv00706", "p005-tsv00707", "p005-tsv00708", "p005-tsv00709", "p005-tsv00710", "p005-tsv00712", "p005-tsv00713", "p005-tsv00714", "p005-tsv00715", "p005-tsv00718", "p005-tsv00719", "p005-tsv00720", "p005-tsv00721", "p005-tsv00722", "p005-tsv00723", "p005-tsv00724", "p005-tsv00725", "p005-tsv00726", "p005-tsv00727", "p005-tsv00729", "p005-tsv00730", "p005-tsv00731", "p005-tsv00732", "p005-tsv00733", "p005-tsv00734", "p005-tsv00735", "p005-tsv00736", "p005-tsv00737", "p005-tsv00739", "p005-tsv00740", "p005-tsv00741", "p005-tsv00742", "p005-tsv00746", "p005-tsv00747", "p005-tsv00748", "p005-tsv00749", "p005-tsv00750", "p005-tsv00751", "p005-tsv00752", "p005-tsv00753", "p005-tsv00754", "p005-tsv00755", "p005-tsv00757", "p005-tsv00758", "p005-tsv00759", "p005-tsv00760", "p005-tsv00761", "p005-tsv00762", "p005-tsv00763", "p005-tsv00764", "p005-tsv00766", "p005-tsv00767", "p005-tsv00768", "p005-tsv00769", "p005-tsv00770", "p005-tsv00771", "p005-tsv00772", "p005-tsv00776", "p005-tsv00777", "p005-tsv00778", "p005-tsv00779", "p005-tsv00780", "p005-tsv00781", "p005-tsv00782", "p005-tsv00783", "p005-tsv00784", "p005-tsv00785", "p005-tsv00787", "p005-tsv00788", "p005-tsv00789", "p005-tsv00790", "p005-tsv00791", "p005-tsv00792", "p005-tsv00793", "p005-tsv00794", "p005-tsv00795", "p005-tsv00797", "p005-tsv00798", "p005-tsv00799", "p005-tsv00800", "p005-tsv00801", "p005-tsv00802", "p005-tsv00803", "p005-tsv00805", "p005-tsv00806", "p005-tsv00807", "p005-tsv00808", "p005-tsv00809", "p005-tsv00810", "p005-tsv00811", "p005-tsv00813", "p005-tsv00814", "p005-tsv00815", "p005-tsv00816" ], "text": "(3) The term “permanent establishment” shall not be\ndeemed to include:\n(a) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belong-\ning to the enterprise;\n(b) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose of\nstorage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose of\nprocessing by another enterprise;\n(d) the maintenance of a fixed place of business solely\nfor the purpose of purchasing goods or merchandise,\nor for collecting information, for the enterprise;\n(e) the maintenance of a fixed place of business solely\nfor the purpose of advertising, for the supply of\ninformation, for scientific research or for similar\nactivities which have a preparatory or auxiliary\ncharacter, for the enterprise." }, { "id": "para-4", "source_line_ids": [ "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 320.3102939804013, 550.351095034528, 542.8941110592626, 694.5829463992109 ], "source_line_ids": [ "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00820", "p005-tsv00821", "p005-tsv00822", "p005-tsv00823", "p005-tsv00824", "p005-tsv00825", "p005-tsv00826", "p005-tsv00827", "p005-tsv00828", "p005-tsv00829", "p005-tsv00830", "p005-tsv00832", "p005-tsv00833", "p005-tsv00834", "p005-tsv00835", "p005-tsv00836", "p005-tsv00837", "p005-tsv00838", "p005-tsv00839", "p005-tsv00840", "p005-tsv00841", "p005-tsv00843", "p005-tsv00844", "p005-tsv00845", "p005-tsv00846", "p005-tsv00847", "p005-tsv00848", "p005-tsv00849", "p005-tsv00850", "p005-tsv00851", "p005-tsv00852", "p005-tsv00854", "p005-tsv00855", "p005-tsv00856", "p005-tsv00857", "p005-tsv00858", "p005-tsv00859", "p005-tsv00860", "p005-tsv00861", "p005-tsv00862", "p005-tsv00863", "p005-tsv00865", "p005-tsv00866", "p005-tsv00867", "p005-tsv00868", "p005-tsv00869", "p005-tsv00870", "p005-tsv00874", "p005-tsv00875", "p005-tsv00876", "p005-tsv00877", "p005-tsv00878", "p005-tsv00879", "p005-tsv00880", "p005-tsv00881", "p005-tsv00882", "p005-tsv00883", "p005-tsv00885", "p005-tsv00886", "p005-tsv00887", "p005-tsv00888", "p005-tsv00889", "p005-tsv00890", "p005-tsv00891", "p005-tsv00892", "p005-tsv00893", "p005-tsv00895", "p005-tsv00896", "p005-tsv00897", "p005-tsv00898", "p005-tsv00899", "p005-tsv00900", "p005-tsv00901", "p005-tsv00902", "p005-tsv00904", "p005-tsv00905", "p005-tsv00906", "p005-tsv00907", "p005-tsv00908", "p005-tsv00909", "p005-tsv00910", "p005-tsv00911", "p005-tsv00915", "p005-tsv00916", "p005-tsv00917", "p005-tsv00918", "p005-tsv00919", "p005-tsv00920", "p005-tsv00921", "p005-tsv00922", "p005-tsv00923", "p005-tsv00924", "p005-tsv00926", "p005-tsv00927", "p005-tsv00928", "p005-tsv00929", "p005-tsv00930", "p005-tsv00931", "p005-tsv00932", "p005-tsv00933", "p005-tsv00934", "p005-tsv00936", "p005-tsv00937", "p005-tsv00938", "p005-tsv00939", "p005-tsv00940", "p005-tsv00941", "p005-tsv00942", "p005-tsv00943", "p005-tsv00944", "p005-tsv00945", "p005-tsv00947", "p005-tsv00948", "p005-tsv00949", "p005-tsv00950", "p005-tsv00951", "p005-tsv00952", "p005-tsv00953", "p005-tsv00954", "p005-tsv00955", "p005-tsv00956", "p005-tsv00958" ], "text": "(4) A person acting in a Contracting State on behalf of\nan enterprise of the other Contracting State — other than\nan agent of an independent status to whom paragraph (5)\napplies — shall be deemed to be a permanent establish-\nment in the first-mentioned State if\n(a) he has, and habitually exercises in that State, an\nauthority to conclude contracts in the name of the\nenterprise, unless his activities are limited to the\npurchase of goods or merchandise for the enterprise;\n(b) he has, and habitually exercises in that State, an\nauthority to fill orders on behalf of the enterprise\nfrom a stock of goods or merchandise which he main-\ntains in that State and which belongs to the enter-\nprise." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 313.6660009332711, 700.9501874383427, 542.6172655156323, 763.2384149950674 ], "source_line_ids": [ "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00962", "p005-tsv00963", "p005-tsv00964", "p005-tsv00965", "p005-tsv00966", "p005-tsv00967", "p005-tsv00968", "p005-tsv00969", "p005-tsv00970", "p005-tsv00971", "p005-tsv00973", "p005-tsv00974", "p005-tsv00975", "p005-tsv00976", "p005-tsv00977", "p005-tsv00978", "p005-tsv00979", "p005-tsv00980", "p005-tsv00981", "p005-tsv00983", "p005-tsv00984", "p005-tsv00985", "p005-tsv00986", "p005-tsv00987", "p005-tsv00988", "p005-tsv00989", "p005-tsv00990", "p005-tsv00992", "p005-tsv00993", "p005-tsv00994", "p005-tsv00995", "p005-tsv00996", "p005-tsv00997", "p005-tsv00998", "p005-tsv00999", "p005-tsv01001", "p005-tsv01002", "p005-tsv01003", "p005-tsv01004", "p005-tsv01005", "p005-tsv01006", "p005-tsv01007", "p005-tsv01008", "p005-tsv01009", "p005-tsv01013", "p005-tsv01014", "p005-tsv01015", "p005-tsv01016", "p005-tsv01017", "p005-tsv01018", "p005-tsv01019", "p005-tsv01020", "p005-tsv01021", "p005-tsv01022", "p005-tsv01023", "p005-tsv01027" ], "text": "(5) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that State through a broker, general commission\nagent, or any other agent of independent status, where\n. such persons are acting in the ordinary course of their\nbusiness." }, { "id": "para-6", "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-006", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 82.49729694179547, 516.316938870742, 146.72338046695165 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-006", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00551", "p006-tsv00552", "p006-tsv00553", "p006-tsv00554", "p006-tsv00555", "p006-tsv00556", "p006-tsv00557", "p006-tsv00558", "p006-tsv00559", "p006-tsv00561", "p006-tsv00562", "p006-tsv00563", "p006-tsv00564", "p006-tsv00565", "p006-tsv00566", "p006-tsv00567", "p006-tsv00568", "p006-tsv00569", "p006-tsv00571", "p006-tsv00572", "p006-tsv00573", "p006-tsv00574", "p006-tsv00575", "p006-tsv00576", "p006-tsv00577", "p006-tsv00578", "p006-tsv00579", "p006-tsv00581", "p006-tsv00582", "p006-tsv00583", "p006-tsv00584", "p006-tsv00585", "p006-tsv00586", "p006-tsv00587", "p006-tsv00588", "p006-tsv00589", "p006-tsv00590", "p006-tsv00592", "p006-tsv00593", "p006-tsv00594", "p006-tsv00595", "p006-tsv00596", "p006-tsv00597", "p006-tsv00598", "p006-tsv00599", "p006-tsv00600", "p006-tsv00602", "p006-tsv00603", "p006-tsv00604", "p006-tsv00605", "p006-tsv00606", "p006-tsv00607", "p006-tsv00608", "p006-tsv00609", "p006-tsv00610", "p006-tsv00611", "p006-tsv00613", "p006-tsv00614", "p006-tsv00615", "p006-tsv00616" ], "text": "(6) An insurance enterprise of one of the Contracting\nStates shall, except in regard to re-insurance, be deemed\nto have a permanent establishment in the other Con-\ntracting State if it collects premiums in that other Con-\ntracting State or insures risks situated therein through an\nemployee or agent but not including such agent as is\nmentioned in paragraph (5)." }, { "id": "para-7", "source_line_ids": [ "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-029" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 152.81378493916475, 516.0400933271114, 215.6556856297271 ], "source_line_ids": [ "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-029" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00620", "p006-tsv00621", "p006-tsv00622", "p006-tsv00623", "p006-tsv00624", "p006-tsv00625", "p006-tsv00626", "p006-tsv00627", "p006-tsv00628", "p006-tsv00629", "p006-tsv00630", "p006-tsv00631", "p006-tsv00633", "p006-tsv00634", "p006-tsv00635", "p006-tsv00636", "p006-tsv00637", "p006-tsv00638", "p006-tsv00639", "p006-tsv00640", "p006-tsv00641", "p006-tsv00643", "p006-tsv00644", "p006-tsv00645", "p006-tsv00646", "p006-tsv00647", "p006-tsv00648", "p006-tsv00649", "p006-tsv00650", "p006-tsv00651", "p006-tsv00652", "p006-tsv00654", "p006-tsv00655", "p006-tsv00656", "p006-tsv00657", "p006-tsv00658", "p006-tsv00659", "p006-tsv00660", "p006-tsv00661", "p006-tsv00662", "p006-tsv00664", "p006-tsv00665", "p006-tsv00666", "p006-tsv00667", "p006-tsv00668", "p006-tsv00669", "p006-tsv00670", "p006-tsv00672", "p006-tsv00673", "p006-tsv00674", "p006-tsv00675", "p006-tsv00676", "p006-tsv00677", "p006-tsv00678", "p006-tsv00679", "p006-tsv00680", "p006-tsv00682", "p006-tsv00683", "p006-tsv00684", "p006-tsv00685" ], "text": "(7) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself make either company a permanent establish-\nment of the other." } ], "source_heading_line_ids": [ "pdf-005-line-008", "pdf-005-line-010" ], "source_heading_word_ids": [ "p005-tsv00528", "p005-tsv00529", "p005-tsv00531", "p005-tsv00532" ], "source_pages": [ 5, 6 ], "source_spans": [ { "bbox": [ 313.6660009332711, 117.65554094048011, 542.8941110592626, 763.2384149950674 ], "source_line_ids": [ "pdf-005-line-008", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-044", "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-069", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118", "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5 }, { "bbox": [ 293.1794307046197, 82.49729694179547, 516.316938870742, 215.6556856297271 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-006", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016", "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-029" ], "source_page": 6 } ], "title": "Article 5\nPermanent Establishment" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-038" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.4562762482501, 258.84219006905624, 516.0400933271114, 276.0060572180204 ], "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-038" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00697", "p006-tsv00698", "p006-tsv00699", "p006-tsv00700", "p006-tsv00701", "p006-tsv00702", "p006-tsv00703", "p006-tsv00704", "p006-tsv00705", "p006-tsv00707", "p006-tsv00708", "p006-tsv00709", "p006-tsv00710", "p006-tsv00711", "p006-tsv00712", "p006-tsv00713", "p006-tsv00714", "p006-tsv00715" ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 291.50890496547186, 519.0853943070462, 402.79720486682015 ], "source_line_ids": [ "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00719", "p006-tsv00720", "p006-tsv00721", "p006-tsv00722", "p006-tsv00723", "p006-tsv00724", "p006-tsv00725", "p006-tsv00726", "p006-tsv00727", "p006-tsv00729", "p006-tsv00730", "p006-tsv00731", "p006-tsv00732", "p006-tsv00733", "p006-tsv00734", "p006-tsv00735", "p006-tsv00736", "p006-tsv00737", "p006-tsv00739", "p006-tsv00740", "p006-tsv00741", "p006-tsv00742", "p006-tsv00743", "p006-tsv00744", "p006-tsv00745", "p006-tsv00746", "p006-tsv00747", "p006-tsv00749", "p006-tsv00750", "p006-tsv00751", "p006-tsv00752", "p006-tsv00753", "p006-tsv00754", "p006-tsv00755", "p006-tsv00756", "p006-tsv00757", "p006-tsv00759", "p006-tsv00760", "p006-tsv00761", "p006-tsv00762", "p006-tsv00763", "p006-tsv00764", "p006-tsv00765", "p006-tsv00766", "p006-tsv00768", "p006-tsv00769", "p006-tsv00770", "p006-tsv00771", "p006-tsv00772", "p006-tsv00773", "p006-tsv00774", "p006-tsv00775", "p006-tsv00776", "p006-tsv00778", "p006-tsv00779", "p006-tsv00780", "p006-tsv00781", "p006-tsv00782", "p006-tsv00783", "p006-tsv00784", "p006-tsv00786", "p006-tsv00787", "p006-tsv00788", "p006-tsv00789", "p006-tsv00790", "p006-tsv00791", "p006-tsv00792", "p006-tsv00793", "p006-tsv00794", "p006-tsv00796", "p006-tsv00797", "p006-tsv00798", "p006-tsv00799", "p006-tsv00800", "p006-tsv00801", "p006-tsv00802", "p006-tsv00803", "p006-tsv00804", "p006-tsv00806", "p006-tsv00807", "p006-tsv00808", "p006-tsv00809", "p006-tsv00810", "p006-tsv00811", "p006-tsv00812", "p006-tsv00813", "p006-tsv00814", "p006-tsv00816", "p006-tsv00817", "p006-tsv00818", "p006-tsv00819", "p006-tsv00820", "p006-tsv00821", "p006-tsv00822", "p006-tsv00823", "p006-tsv00824", "p006-tsv00826", "p006-tsv00827", "p006-tsv00828", "p006-tsv00829" ], "text": "(2) The term “immovable property\" shall be defined in\naccordance with the law of the Contracting State in\nwhich the property in question is situated. The term\nshall in any case include property accessory to immov-.\nable property, livestock and equipment used in agri-\nculture and forestry, rights to which the provisions of\ngeneral law respecting landed property apply, usufruct\nof immovable property and rights to variable or fixed\npayments as consideration for the working of, or the\nright to work, mineral deposits, sources and other natur-\nal resources; ships, boats and aircraft shall not be\nregarded as immovable property." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 418.30005261427164, 516.0400933271114, 444.5995264715554 ], "source_line_ids": [ "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00833", "p006-tsv00834", "p006-tsv00835", "p006-tsv00836", "p006-tsv00837", "p006-tsv00838", "p006-tsv00839", "p006-tsv00840", "p006-tsv00841", "p006-tsv00842", "p006-tsv00844", "p006-tsv00845", "p006-tsv00846", "p006-tsv00847", "p006-tsv00848", "p006-tsv00849", "p006-tsv00850", "p006-tsv00851", "p006-tsv00852", "p006-tsv00853", "p006-tsv00854", "p006-tsv00856", "p006-tsv00857", "p006-tsv00858", "p006-tsv00859", "p006-tsv00860" ], "text": "(3) The provisions of paragraph (1) shall apply to in-\ncome derived from the direct use, letting, or use in any\nother form of immovable property." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-072", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.90258516098925, 459.82553765208814, 515.763247783481, 495.8142913515291 ], "source_line_ids": [ "pdf-006-line-072", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00864", "p006-tsv00865", "p006-tsv00866", "p006-tsv00867", "p006-tsv00868", "p006-tsv00869", "p006-tsv00870", "p006-tsv00871", "p006-tsv00872", "p006-tsv00873", "p006-tsv00875", "p006-tsv00876", "p006-tsv00877", "p006-tsv00878", "p006-tsv00879", "p006-tsv00880", "p006-tsv00881", "p006-tsv00882", "p006-tsv00883", "p006-tsv00885", "p006-tsv00886", "p006-tsv00887", "p006-tsv00888", "p006-tsv00889", "p006-tsv00890", "p006-tsv00891", "p006-tsv00892", "p006-tsv00894", "p006-tsv00895", "p006-tsv00896", "p006-tsv00897", "p006-tsv00898", "p006-tsv00899" ], "text": "(4) The provisions of paragraphs (1) and (3) shall also\napply to the income from immovable property of an\nenterprise and to income from immovable property used\nfor the performance of professional services." } ], "source_heading_line_ids": [ "pdf-006-line-032", "pdf-006-line-034" ], "source_heading_word_ids": [ "p006-tsv00689", "p006-tsv00690", "p006-tsv00692", "p006-tsv00693" ], "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.90258516098925, 231.71220651101615, 519.0853943070462, 495.8142913515291 ], "source_line_ids": [ "pdf-006-line-032", "pdf-006-line-034", "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070", "pdf-006-line-072", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6 } ], "title": "Article 6\nImmovable Property" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-090", "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.90258516098925, 539.5544689246958, 515.763247783481, 612.9161591581717 ], "source_line_ids": [ "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-090", "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00911", "p006-tsv00912", "p006-tsv00913", "p006-tsv00914", "p006-tsv00915", "p006-tsv00916", "p006-tsv00917", "p006-tsv00918", "p006-tsv00919", "p006-tsv00920", "p006-tsv00922", "p006-tsv00923", "p006-tsv00924", "p006-tsv00925", "p006-tsv00926", "p006-tsv00927", "p006-tsv00928", "p006-tsv00929", "p006-tsv00930", "p006-tsv00931", "p006-tsv00933", "p006-tsv00934", "p006-tsv00935", "p006-tsv00936", "p006-tsv00937", "p006-tsv00938", "p006-tsv00939", "p006-tsv00940", "p006-tsv00941", "p006-tsv00943", "p006-tsv00944", "p006-tsv00945", "p006-tsv00946", "p006-tsv00947", "p006-tsv00948", "p006-tsv00949", "p006-tsv00951", "p006-tsv00952", "p006-tsv00953", "p006-tsv00954", "p006-tsv00955", "p006-tsv00956", "p006-tsv00957", "p006-tsv00958", "p006-tsv00959", "p006-tsv00960", "p006-tsv00961", "p006-tsv00963", "p006-tsv00964", "p006-tsv00965", "p006-tsv00966", "p006-tsv00967", "p006-tsv00968", "p006-tsv00969", "p006-tsv00970", "p006-tsv00971", "p006-tsv00972", "p006-tsv00973", "p006-tsv00975", "p006-tsv00976", "p006-tsv00977", "p006-tsv00978", "p006-tsv00979", "p006-tsv00980", "p006-tsv00981", "p006-tsv00982", "p006-tsv00983", "p006-tsv00984", "p006-tsv00985", "p006-tsv00987", "p006-tsv00988", "p006-tsv00989", "p006-tsv00990" ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on trade or business in the other Contracting\nState through a permanent establishment situated there-\nin, If the enterprise carries on trade or business as afore-\nsaid, the profits of the enterprise may be taxed in the\nother State but only so much of them as is attributable\nto that permanent establishment." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-101", "pdf-006-line-103", "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-118" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.6257396173588, 618.729727063466, 515.763247783481, 709.5321210128247 ], "source_line_ids": [ "pdf-006-line-101", "pdf-006-line-103", "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-118" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00994", "p006-tsv00995", "p006-tsv00996", "p006-tsv00997", "p006-tsv00998", "p006-tsv00999", "p006-tsv01000", "p006-tsv01001", "p006-tsv01002", "p006-tsv01004", "p006-tsv01005", "p006-tsv01006", "p006-tsv01007", "p006-tsv01008", "p006-tsv01009", "p006-tsv01010", "p006-tsv01011", "p006-tsv01012", "p006-tsv01014", "p006-tsv01015", "p006-tsv01016", "p006-tsv01017", "p006-tsv01018", "p006-tsv01019", "p006-tsv01021", "p006-tsv01022", "p006-tsv01023", "p006-tsv01024", "p006-tsv01025", "p006-tsv01026", "p006-tsv01027", "p006-tsv01028", "p006-tsv01029", "p006-tsv01031", "p006-tsv01032", "p006-tsv01033", "p006-tsv01034", "p006-tsv01035", "p006-tsv01036", "p006-tsv01037", "p006-tsv01038", "p006-tsv01040", "p006-tsv01041", "p006-tsv01042", "p006-tsv01043", "p006-tsv01044", "p006-tsv01045", "p006-tsv01046", "p006-tsv01047", "p006-tsv01048", "p006-tsv01049", "p006-tsv01050", "p006-tsv01052", "p006-tsv01053", "p006-tsv01054", "p006-tsv01055", "p006-tsv01056", "p006-tsv01057", "p006-tsv01058", "p006-tsv01059", "p006-tsv01061", "p006-tsv01062", "p006-tsv01063", "p006-tsv01064", "p006-tsv01065", "p006-tsv01066", "p006-tsv01067", "p006-tsv01068", "p006-tsv01069", "p006-tsv01071", "p006-tsv01072", "p006-tsv01073", "p006-tsv01074", "p006-tsv01075", "p006-tsv01076", "p006-tsv01077", "p006-tsv01078", "p006-tsv01079", "p006-tsv01080", "p006-tsv01081", "p006-tsv01083", "p006-tsv01084" ], "text": "(2) Where an enterprise of a Contracting State carries\non trade or business in the other Contracting State\nthrough a permanent establishment situated therein,\nthere shall in each Contracting State be attributed to\nthat permanent establishment the profits which it might\nbe expected to make if it were a distinct and separate\nenterprise engaged in the same or similar activities\nunder the same or similar conditions and dealing at\narm’s length with the enterprise of which it is a perma-\nnent establishment." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128", "pdf-006-line-130", "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008", "pdf-007-line-009", "pdf-007-line-012" ], "source_page": 6, "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 292.6257396173588, 716.7298717527129, 515.4864022398506, 771.8203485695495 ], "source_line_ids": [ "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128", "pdf-006-line-130" ], "source_page": 6 }, { "bbox": [ 321.9713672421839, 83.05097007563302, 544.8320298646757, 126.23747451496219 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008", "pdf-007-line-009", "pdf-007-line-012" ], "source_page": 7 } ], "source_word_ids": [ "p006-tsv01088", "p006-tsv01089", "p006-tsv01090", "p006-tsv01091", "p006-tsv01092", "p006-tsv01093", "p006-tsv01094", "p006-tsv01095", "p006-tsv01096", "p006-tsv01098", "p006-tsv01099", "p006-tsv01100", "p006-tsv01101", "p006-tsv01102", "p006-tsv01103", "p006-tsv01104", "p006-tsv01105", "p006-tsv01106", "p006-tsv01108", "p006-tsv01109", "p006-tsv01110", "p006-tsv01111", "p006-tsv01112", "p006-tsv01113", "p006-tsv01114", "p006-tsv01115", "p006-tsv01116", "p006-tsv01118", "p006-tsv01119", "p006-tsv01120", "p006-tsv01121", "p006-tsv01122", "p006-tsv01123", "p006-tsv01124", "p006-tsv01125", "p006-tsv01126", "p006-tsv01127", "p006-tsv01129", "p006-tsv01130", "p006-tsv01131", "p006-tsv01132", "p006-tsv01133", "p006-tsv01134", "p006-tsv01135", "p006-tsv01137", "p006-tsv01138", "p006-tsv01139", "p006-tsv01140", "p006-tsv01141", "p006-tsv01142", "p006-tsv01143", "p006-tsv01144", "p006-tsv01145", "p006-tsv01146", "p007-tsv00524", "p007-tsv00525", "p007-tsv00526", "p007-tsv00527", "p007-tsv00528", "p007-tsv00529", "p007-tsv00530", "p007-tsv00532", "p007-tsv00533", "p007-tsv00534", "p007-tsv00535", "p007-tsv00536", "p007-tsv00537", "p007-tsv00539", "p007-tsv00540", "p007-tsv00541", "p007-tsv00542", "p007-tsv00543", "p007-tsv00544", "p007-tsv00545", "p007-tsv00546", "p007-tsv00548", "p007-tsv00549", "p007-tsv00550", "p007-tsv00551", "p007-tsv00552", "p007-tsv00553", "p007-tsv00554", "p007-tsv00555", "p007-tsv00557" ], "text": "(3) In determining the profits of a permanent establish-\nment situated in one of the Contracting States, there\nshall be allowed as deductions all expenses which would\nbe deductible under the law of that Contracting State if\nthe permanent establishment were an independent enter-\nprise in so far as such expenses are reasonably allocable\nto the permanent establishment including executive and\ngeneral administration expenses so deductible and\nallocable, whether incurred in that Contracting State in\nwhich the permanent establishment is situated or else-\nwhere." }, { "id": "para-4", "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024", "pdf-007-line-026", "pdf-007-line-028", "pdf-007-line-029", "pdf-007-line-031" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.69452169855344, 134.26573495560672, 544.8320298646757, 225.06812890496548 ], "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024", "pdf-007-line-026", "pdf-007-line-028", "pdf-007-line-029", "pdf-007-line-031" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00561", "p007-tsv00562", "p007-tsv00563", "p007-tsv00564", "p007-tsv00565", "p007-tsv00566", "p007-tsv00567", "p007-tsv00568", "p007-tsv00569", "p007-tsv00570", "p007-tsv00572", "p007-tsv00573", "p007-tsv00574", "p007-tsv00575", "p007-tsv00576", "p007-tsv00577", "p007-tsv00578", "p007-tsv00579", "p007-tsv00580", "p007-tsv00581", "p007-tsv00582", "p007-tsv00584", "p007-tsv00585", "p007-tsv00586", "p007-tsv00587", "p007-tsv00588", "p007-tsv00589", "p007-tsv00590", "p007-tsv00591", "p007-tsv00593", "p007-tsv00594", "p007-tsv00595", "p007-tsv00596", "p007-tsv00597", "p007-tsv00598", "p007-tsv00599", "p007-tsv00600", "p007-tsv00601", "p007-tsv00602", "p007-tsv00603", "p007-tsv00605", "p007-tsv00606", "p007-tsv00607", "p007-tsv00608", "p007-tsv00609", "p007-tsv00610", "p007-tsv00611", "p007-tsv00612", "p007-tsv00614", "p007-tsv00615", "p007-tsv00616", "p007-tsv00617", "p007-tsv00618", "p007-tsv00619", "p007-tsv00620", "p007-tsv00621", "p007-tsv00622", "p007-tsv00623", "p007-tsv00625", "p007-tsv00626", "p007-tsv00627", "p007-tsv00628", "p007-tsv00629", "p007-tsv00630", "p007-tsv00631", "p007-tsv00632", "p007-tsv00633", "p007-tsv00635", "p007-tsv00636", "p007-tsv00637", "p007-tsv00638", "p007-tsv00639", "p007-tsv00640", "p007-tsv00641", "p007-tsv00642", "p007-tsv00644", "p007-tsv00645", "p007-tsv00646", "p007-tsv00647", "p007-tsv00648", "p007-tsv00649", "p007-tsv00650", "p007-tsv00651", "p007-tsv00652", "p007-tsv00654", "p007-tsv00655", "p007-tsv00656", "p007-tsv00657" ], "text": "(4) Insofar as it has been customary in a Contracting\nState to determine the profits to be attributed to a per-\nmanent establishment on the basis of an apportionment\nof the total profits of the enterprise to its various parts,\nnothing in paragraph (2) shall preclude that Contracting\nState from determining the profits to be taxed by such\nan apportionment as may be customary; the method of\napportionment adopted shall, however, be such that the\nresult shall be in accordance with the principles laid\ndown in this Article." }, { "id": "para-5", "source_line_ids": [ "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 231.43536994409732, 544.8320298646757, 266.8704505097008 ], "source_line_ids": [ "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00661", "p007-tsv00662", "p007-tsv00663", "p007-tsv00664", "p007-tsv00665", "p007-tsv00666", "p007-tsv00667", "p007-tsv00668", "p007-tsv00669", "p007-tsv00670", "p007-tsv00672", "p007-tsv00673", "p007-tsv00674", "p007-tsv00675", "p007-tsv00676", "p007-tsv00677", "p007-tsv00678", "p007-tsv00679", "p007-tsv00680", "p007-tsv00681", "p007-tsv00683", "p007-tsv00684", "p007-tsv00685", "p007-tsv00686", "p007-tsv00687", "p007-tsv00688", "p007-tsv00689", "p007-tsv00690", "p007-tsv00692" ], "text": "(5) No profits shall be attributed to a permanent estab-\nlishment by reason of the mere purchase by that perma-\nnent establishment of goods or merchandise for the\nenterprise," }, { "id": "para-6", "source_line_ids": [ "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 270.74616244656363, 544.8320298646757, 344.3846892469582 ], "source_line_ids": [ "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00695", "p007-tsv00696", "p007-tsv00697", "p007-tsv00698", "p007-tsv00699", "p007-tsv00700", "p007-tsv00701", "p007-tsv00702", "p007-tsv00704", "p007-tsv00705", "p007-tsv00706", "p007-tsv00707", "p007-tsv00708", "p007-tsv00709", "p007-tsv00710", "p007-tsv00712", "p007-tsv00713", "p007-tsv00714", "p007-tsv00715", "p007-tsv00716", "p007-tsv00717", "p007-tsv00718", "p007-tsv00719", "p007-tsv00721", "p007-tsv00722", "p007-tsv00723", "p007-tsv00724", "p007-tsv00725", "p007-tsv00726", "p007-tsv00727", "p007-tsv00728", "p007-tsv00729", "p007-tsv00730", "p007-tsv00731", "p007-tsv00733", "p007-tsv00734", "p007-tsv00735", "p007-tsv00736", "p007-tsv00737", "p007-tsv00738", "p007-tsv00739", "p007-tsv00740", "p007-tsv00741", "p007-tsv00742", "p007-tsv00744", "p007-tsv00745", "p007-tsv00746", "p007-tsv00747", "p007-tsv00748", "p007-tsv00749", "p007-tsv00750", "p007-tsv00751", "p007-tsv00753", "p007-tsv00754", "p007-tsv00755", "p007-tsv00756", "p007-tsv00757", "p007-tsv00758", "p007-tsv00759", "p007-tsv00760", "p007-tsv00761", "p007-tsv00762", "p007-tsv00764", "p007-tsv00765", "p007-tsv00766", "p007-tsv00767", "p007-tsv00768", "p007-tsv00769" ], "text": "(6) If the information available to the competent\nauthority concerned is inadequate to determine the\nprofits to be attributed to the permanent establishment,\nsuch profits may be determined by the exercise of a dis-\ncretion or the making of an estimate by that competent\nauthority, provided that such discretion shall be exercis-\ned or such estimate shall be made in accordance with\nthe principles stated in this Article." }, { "id": "para-7", "source_line_ids": [ "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 350.1982571522525, 544.5551843210453, 395.04578099309435 ], "source_line_ids": [ "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00773", "p007-tsv00774", "p007-tsv00775", "p007-tsv00776", "p007-tsv00777", "p007-tsv00778", "p007-tsv00779", "p007-tsv00780", "p007-tsv00781", "p007-tsv00783", "p007-tsv00784", "p007-tsv00785", "p007-tsv00786", "p007-tsv00787", "p007-tsv00788", "p007-tsv00789", "p007-tsv00790", "p007-tsv00792", "p007-tsv00793", "p007-tsv00794", "p007-tsv00795", "p007-tsv00796", "p007-tsv00797", "p007-tsv00798", "p007-tsv00799", "p007-tsv00800", "p007-tsv00801", "p007-tsv00803", "p007-tsv00804", "p007-tsv00805", "p007-tsv00806", "p007-tsv00807", "p007-tsv00808", "p007-tsv00809", "p007-tsv00810", "p007-tsv00811", "p007-tsv00813" ], "text": "(7) For the purposes of the preceding paragraph the\nprofits to be attributed to the permanent establishment\nshall be determined by the same method year by year\nunless there is good and sufficient reason to the\ncontrary." }, { "id": "para-8", "source_line_ids": [ "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-067", "pdf-007-line-069" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 398.64465636303845, 544.8320298646757, 434.6334100624794 ], "source_line_ids": [ "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-067", "pdf-007-line-069" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00816", "p007-tsv00817", "p007-tsv00818", "p007-tsv00819", "p007-tsv00820", "p007-tsv00821", "p007-tsv00822", "p007-tsv00823", "p007-tsv00824", "p007-tsv00826", "p007-tsv00827", "p007-tsv00828", "p007-tsv00829", "p007-tsv00830", "p007-tsv00831", "p007-tsv00832", "p007-tsv00833", "p007-tsv00834", "p007-tsv00836", "p007-tsv00837", "p007-tsv00838", "p007-tsv00839", "p007-tsv00840", "p007-tsv00841", "p007-tsv00842", "p007-tsv00843", "p007-tsv00844", "p007-tsv00845", "p007-tsv00847", "p007-tsv00848", "p007-tsv00849", "p007-tsv00850", "p007-tsv00851", "p007-tsv00852", "p007-tsv00853" ], "text": "(8) Where profits include items of income which are\ndealt with separately in other Articles of this Agree-\nment, then the provisions of those Articles shall not be\naffected by the provisions of this Article." } ], "source_heading_line_ids": [ "pdf-006-line-080", "pdf-006-line-083" ], "source_heading_word_ids": [ "p006-tsv00903", "p006-tsv00904", "p006-tsv00906", "p006-tsv00907" ], "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 292.6257396173588, 512.1476487997369, 515.763247783481, 771.8203485695495 ], "source_line_ids": [ "pdf-006-line-080", "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-090", "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103", "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128", "pdf-006-line-130" ], "source_page": 6 }, { "bbox": [ 321.69452169855344, 83.05097007563302, 544.8320298646757, 434.6334100624794 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008", "pdf-007-line-009", "pdf-007-line-012", "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024", "pdf-007-line-026", "pdf-007-line-028", "pdf-007-line-029", "pdf-007-line-031", "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038", "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062", "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-067", "pdf-007-line-069" ], "source_page": 7 } ], "title": "Article 7\nBusiness Profits" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.24821278581425, 474.2210391318645, 544.8320298646757, 509.93295626438675 ], "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00866", "p007-tsv00867", "p007-tsv00868", "p007-tsv00869", "p007-tsv00870", "p007-tsv00871", "p007-tsv00872", "p007-tsv00873", "p007-tsv00874", "p007-tsv00875", "p007-tsv00877", "p007-tsv00878", "p007-tsv00879", "p007-tsv00880", "p007-tsv00881", "p007-tsv00882", "p007-tsv00883", "p007-tsv00884", "p007-tsv00885", "p007-tsv00887", "p007-tsv00888", "p007-tsv00889", "p007-tsv00890", "p007-tsv00891", "p007-tsv00892", "p007-tsv00893", "p007-tsv00894", "p007-tsv00895", "p007-tsv00897", "p007-tsv00898", "p007-tsv00899", "p007-tsv00900", "p007-tsv00901", "p007-tsv00902" ], "text": "(1) Profits from the operation of ships or aircraft in\ninternational traffic shall be taxable only in the Con-\ntracting State in which the place of effective manage-\nment of the enterprise is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-090", "pdf-007-line-092" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.24821278581425, 523.2211114764881, 544.8320298646757, 567.5149621834922 ], "source_line_ids": [ "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-090", "pdf-007-line-092" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00906", "p007-tsv00907", "p007-tsv00908", "p007-tsv00909", "p007-tsv00910", "p007-tsv00911", "p007-tsv00912", "p007-tsv00913", "p007-tsv00914", "p007-tsv00916", "p007-tsv00917", "p007-tsv00918", "p007-tsv00919", "p007-tsv00920", "p007-tsv00921", "p007-tsv00922", "p007-tsv00923", "p007-tsv00924", "p007-tsv00925", "p007-tsv00927", "p007-tsv00928", "p007-tsv00929", "p007-tsv00930", "p007-tsv00931", "p007-tsv00932", "p007-tsv00933", "p007-tsv00934", "p007-tsv00935", "p007-tsv00936", "p007-tsv00938", "p007-tsv00939", "p007-tsv00940", "p007-tsv00941", "p007-tsv00942", "p007-tsv00943", "p007-tsv00944", "p007-tsv00945", "p007-tsv00946", "p007-tsv00948", "p007-tsv00949", "p007-tsv00950" ], "text": "(2) The provisions of paragraph (1) shall likewise apply\nin respect of participations in pools, in a joint business\nor in an international operations agency of any kind by\nenterprises engaged in the operation of ships or aircraft\nin international traffic." }, { "id": "para-3", "source_line_ids": [ "pdf-007-line-094", "pdf-007-line-096", "pdf-007-line-098", "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.5250583294447, 574.9895494902993, 544.8320298646757, 629.2495166063795 ], "source_line_ids": [ "pdf-007-line-094", "pdf-007-line-096", "pdf-007-line-098", "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00954", "p007-tsv00955", "p007-tsv00956", "p007-tsv00957", "p007-tsv00958", "p007-tsv00959", "p007-tsv00960", "p007-tsv00961", "p007-tsv00962", "p007-tsv00963", "p007-tsv00965", "p007-tsv00966", "p007-tsv00967", "p007-tsv00968", "p007-tsv00969", "p007-tsv00970", "p007-tsv00971", "p007-tsv00972", "p007-tsv00973", "p007-tsv00974", "p007-tsv00975", "p007-tsv00976", "p007-tsv00978", "p007-tsv00979", "p007-tsv00980", "p007-tsv00981", "p007-tsv00982", "p007-tsv00983", "p007-tsv00984", "p007-tsv00985", "p007-tsv00986", "p007-tsv00987", "p007-tsv00989", "p007-tsv00990", "p007-tsv00991", "p007-tsv00992", "p007-tsv00993", "p007-tsv00994", "p007-tsv00995", "p007-tsv00996", "p007-tsv00997", "p007-tsv00998", "p007-tsv00999", "p007-tsv01000", "p007-tsv01001", "p007-tsv01003", "p007-tsv01004", "p007-tsv01005", "p007-tsv01006", "p007-tsv01007", "p007-tsv01008", "p007-tsv01009", "p007-tsv01010", "p007-tsv01011", "p007-tsv01013", "p007-tsv01014", "p007-tsv01015", "p007-tsv01016", "p007-tsv01017", "p007-tsv01018" ], "text": "(3) If the place of effective management of a shipping\nenterprise is aboard a ship, then it shall be deemed to be\nsituated in the Contracting State in which the home har-\nbour of the ship is situated, or, if there is no such home\nharbour, in the Contracting State of which the operator\nof the ship is a resident." } ], "source_heading_line_ids": [ "pdf-007-line-071", "pdf-007-line-073" ], "source_heading_word_ids": [ "p007-tsv00857", "p007-tsv00858", "p007-tsv00860", "p007-tsv00861", "p007-tsv00862" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.24821278581425, 447.09105557382435, 544.8320298646757, 629.2495166063795 ], "source_line_ids": [ "pdf-007-line-071", "pdf-007-line-073", "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081", "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-094", "pdf-007-line-096", "pdf-007-line-098", "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104" ], "source_page": 7 } ], "title": "Article 8\nShips and Aircraft" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-123", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-127", "pdf-007-line-130", "pdf-007-line-132", "pdf-007-line-134", "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 322.8019038730751, 664.4077606050641, 544.8320298646757, 772.374021703387 ], "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-123", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-127", "pdf-007-line-130", "pdf-007-line-132", "pdf-007-line-134" ], "source_page": 7 }, { "bbox": [ 298.1626504899673, 77.79107530417626, 521.8538497433505, 132.88155212101282 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv01030", "p007-tsv01033", "p007-tsv01034", "p007-tsv01035", "p007-tsv01036", "p007-tsv01037", "p007-tsv01038", "p007-tsv01039", "p007-tsv01040", "p007-tsv01042", "p007-tsv01043", "p007-tsv01044", "p007-tsv01045", "p007-tsv01046", "p007-tsv01047", "p007-tsv01048", "p007-tsv01049", "p007-tsv01051", "p007-tsv01052", "p007-tsv01053", "p007-tsv01054", "p007-tsv01055", "p007-tsv01056", "p007-tsv01057", "p007-tsv01058", "p007-tsv01060", "p007-tsv01061", "p007-tsv01120", "p007-tsv01064", "p007-tsv01065", "p007-tsv01066", "p007-tsv01067", "p007-tsv01068", "p007-tsv01069", "p007-tsv01070", "p007-tsv01071", "p007-tsv01073", "p007-tsv01074", "p007-tsv01075", "p007-tsv01076", "p007-tsv01077", "p007-tsv01078", "p007-tsv01079", "p007-tsv01080", "p007-tsv01082", "p007-tsv01083", "p007-tsv01084", "p007-tsv01085", "p007-tsv01086", "p007-tsv01087", "p007-tsv01088", "p007-tsv01089", "p007-tsv01090", "p007-tsv01091", "p007-tsv01093", "p007-tsv01094", "p007-tsv01097", "p007-tsv01098", "p007-tsv01099", "p007-tsv01100", "p007-tsv01101", "p007-tsv01102", "p007-tsv01103", "p007-tsv01104", "p007-tsv01105", "p007-tsv01106", "p007-tsv01108", "p007-tsv01109", "p007-tsv01110", "p007-tsv01111", "p007-tsv01112", "p007-tsv01113", "p007-tsv01114", "p007-tsv01115", "p007-tsv01116", "p008-tsv00567", "p008-tsv00568", "p008-tsv00569", "p008-tsv00570", "p008-tsv00571", "p008-tsv00572", "p008-tsv00573", "p008-tsv00574", "p008-tsv00575", "p008-tsv00577", "p008-tsv00578", "p008-tsv00579", "p008-tsv00580", "p008-tsv00581", "p008-tsv00582", "p008-tsv00583", "p008-tsv00585", "p008-tsv00586", "p008-tsv00587", "p008-tsv00588", "p008-tsv00589", "p008-tsv00590", "p008-tsv00591", "p008-tsv00592", "p008-tsv00593", "p008-tsv00595", "p008-tsv00596", "p008-tsv00597", "p008-tsv00598", "p008-tsv00599", "p008-tsv00600", "p008-tsv00601", "p008-tsv00602", "p008-tsv00603", "p008-tsv00604", "p008-tsv00606", "p008-tsv00607", "p008-tsv00608", "p008-tsv00609", "p008-tsv00610", "p008-tsv00611", "p008-tsv00612", "p008-tsv00613", "p008-tsv00614", "p008-tsv00615", "p008-tsv00617", "p008-tsv00618", "p008-tsv00619", "p008-tsv00620", "p008-tsv00621", "p008-tsv00622", "p008-tsv00623" ], "text": "Where\n(a) an enterprise of a Contracting State participates\ndirectly or indirectly in the management, control or\ncapital of an enterprise of the other Contracting\nState, or\n(b\nthe same persons participate directly or indirectly in\nthe management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed be-\ntween the two enterprises in their commercial or finan-\ncial relations which differ from those which would be\nmade between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to\none of the enterprises, but, by reason of those condi-\ntions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." } ], "source_heading_line_ids": [ "pdf-007-line-107", "pdf-007-line-108" ], "source_heading_word_ids": [ "p007-tsv01022", "p007-tsv01023", "p007-tsv01027", "p007-tsv01028" ], "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 322.8019038730751, 641.4303255508057, 544.8320298646757, 772.374021703387 ], "source_line_ids": [ "pdf-007-line-107", "pdf-007-line-108", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-123", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-127", "pdf-007-line-130", "pdf-007-line-132", "pdf-007-line-134" ], "source_page": 7 }, { "bbox": [ 298.1626504899673, 77.79107530417626, 521.8538497433505, 132.88155212101282 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014" ], "source_page": 8 } ], "title": "Article 9\nAssociated Enterprises" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 297.6089594027065, 187.6951923709306, 520.4696220251983, 214.2715027951332 ], "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00634", "p008-tsv00635", "p008-tsv00636", "p008-tsv00637", "p008-tsv00638", "p008-tsv00639", "p008-tsv00640", "p008-tsv00641", "p008-tsv00642", "p008-tsv00643", "p008-tsv00644", "p008-tsv00646", "p008-tsv00647", "p008-tsv00648", "p008-tsv00649", "p008-tsv00650", "p008-tsv00651", "p008-tsv00652", "p008-tsv00653", "p008-tsv00654", "p008-tsv00655", "p008-tsv00657", "p008-tsv00658", "p008-tsv00659", "p008-tsv00660", "p008-tsv00661", "p008-tsv00662", "p008-tsv00663", "p008-tsv00664", "p008-tsv00665" ], "text": "(1) Dividends paid by a company which is a resident of\na Contracting State to a resident of the other Contract-\ning State may be taxed in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-042", "pdf-008-line-046", "pdf-008-line-048" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 297.33211385907606, 229.22067740874712, 520.4696220251983, 343.00050641236436 ], "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-042", "pdf-008-line-046", "pdf-008-line-048" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00669", "p008-tsv00670", "p008-tsv00671", "p008-tsv00672", "p008-tsv00673", "p008-tsv00674", "p008-tsv00675", "p008-tsv00676", "p008-tsv00677", "p008-tsv00678", "p008-tsv00680", "p008-tsv00681", "p008-tsv00682", "p008-tsv00683", "p008-tsv00684", "p008-tsv00685", "p008-tsv00686", "p008-tsv00687", "p008-tsv00688", "p008-tsv00690", "p008-tsv00691", "p008-tsv00692", "p008-tsv00693", "p008-tsv00694", "p008-tsv00695", "p008-tsv00696", "p008-tsv00697", "p008-tsv00698", "p008-tsv00699", "p008-tsv00700", "p008-tsv00702", "p008-tsv00703", "p008-tsv00704", "p008-tsv00705", "p008-tsv00706", "p008-tsv00707", "p008-tsv00708", "p008-tsv00709", "p008-tsv00710", "p008-tsv00714", "p008-tsv00715", "p008-tsv00716", "p008-tsv00717", "p008-tsv00718", "p008-tsv00719", "p008-tsv00720", "p008-tsv00721", "p008-tsv00722", "p008-tsv00723", "p008-tsv00724", "p008-tsv00725", "p008-tsv00727", "p008-tsv00728", "p008-tsv00729", "p008-tsv00730", "p008-tsv00731", "p008-tsv00732", "p008-tsv00733", "p008-tsv00735", "p008-tsv00736", "p008-tsv00737", "p008-tsv00738", "p008-tsv00739", "p008-tsv00740", "p008-tsv00741", "p008-tsv00742", "p008-tsv00743", "p008-tsv00744", "p008-tsv00745", "p008-tsv00747", "p008-tsv00748", "p008-tsv00749", "p008-tsv00750", "p008-tsv00751", "p008-tsv00752", "p008-tsv00756", "p008-tsv00757", "p008-tsv00758", "p008-tsv00759", "p008-tsv00760", "p008-tsv00761", "p008-tsv00762", "p008-tsv00763", "p008-tsv00764", "p008-tsv00765", "p008-tsv00766", "p008-tsv00767", "p008-tsv00768", "p008-tsv00770", "p008-tsv00771" ], "text": "(2) However, such dividends may be taxed in the Con-\ntracting State of which the company paying the divi-\ndends is a resident, and according to the law of that\nState, but the tax so charged shall not exceed:\n(a) 10 per cent of the gross amount of the dividends if\nthe recipient is a company (excluding partnerships)\nwhich owns directly at least 25 per cent of the shares\nof the company paying the dividends;\n(b) in all other cases, 15 per cent of the gross amount of\nthe dividends." }, { "id": "para-3", "source_line_ids": [ "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 296.5015772281848, 350.75193028609016, 519.9159309379374, 434.07973692864186 ], "source_line_ids": [ "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00775", "p008-tsv00776", "p008-tsv00777", "p008-tsv00778", "p008-tsv00779", "p008-tsv00780", "p008-tsv00781", "p008-tsv00783", "p008-tsv00784", "p008-tsv00785", "p008-tsv00786", "p008-tsv00787", "p008-tsv00788", "p008-tsv00789", "p008-tsv00790", "p008-tsv00791", "p008-tsv00792", "p008-tsv00794", "p008-tsv00795", "p008-tsv00796", "p008-tsv00797", "p008-tsv00798", "p008-tsv00799", "p008-tsv00800", "p008-tsv00801", "p008-tsv00802", "p008-tsv00803", "p008-tsv00805", "p008-tsv00806", "p008-tsv00807", "p008-tsv00808", "p008-tsv00809", "p008-tsv00810", "p008-tsv00811", "p008-tsv00812", "p008-tsv00813", "p008-tsv00814", "p008-tsv00815", "p008-tsv00816", "p008-tsv00818", "p008-tsv00819", "p008-tsv00820", "p008-tsv00821", "p008-tsv00822", "p008-tsv00823", "p008-tsv00824", "p008-tsv00825", "p008-tsv00826", "p008-tsv00827", "p008-tsv00829", "p008-tsv00830", "p008-tsv00831", "p008-tsv00832", "p008-tsv00833", "p008-tsv00834", "p008-tsv00835", "p008-tsv00836", "p008-tsv00837", "p008-tsv00838", "p008-tsv00840", "p008-tsv00841", "p008-tsv00842", "p008-tsv00843", "p008-tsv00844", "p008-tsv00845", "p008-tsv00846", "p008-tsv00847", "p008-tsv00848", "p008-tsv00849", "p008-tsv00851", "p008-tsv00852", "p008-tsv00853", "p008-tsv00854", "p008-tsv00855", "p008-tsv00856", "p008-tsv00857", "p008-tsv00858", "p008-tsv00859", "p008-tsv00861", "p008-tsv00862", "p008-tsv00863", "p008-tsv00864", "p008-tsv00865", "p008-tsv00866", "p008-tsv00867", "p008-tsv00868", "p008-tsv00869" ], "text": "(3) Notwithstanding the provisions of paragraph (2)\nJamaican tax on dividends paid to a company being a\nresident of the Federal Republic of Germany by a com-\npany being a resident of Jamaica, at least 25 per cent of\nthe voting shares of which is owned directly by the\nformer company, shall not exceed 22.5 per cent of the\ngross amount of such dividends as long as the combined\nrate of Jamaican company profits tax and the additional\ncompany profits tax does not exceed 45 per cent." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-070", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-085", "pdf-008-line-088", "pdf-008-line-089", "pdf-008-line-092" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 296.22473168455434, 449.3057481091746, 519.9159309379374, 560.0403748766853 ], "source_line_ids": [ "pdf-008-line-070", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-085", "pdf-008-line-088", "pdf-008-line-089", "pdf-008-line-092" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00873", "p008-tsv00874", "p008-tsv00875", "p008-tsv00876", "p008-tsv00877", "p008-tsv00878", "p008-tsv00879", "p008-tsv00881", "p008-tsv00882", "p008-tsv00883", "p008-tsv00884", "p008-tsv00885", "p008-tsv00886", "p008-tsv00887", "p008-tsv00888", "p008-tsv00889", "p008-tsv00890", "p008-tsv00892", "p008-tsv00893", "p008-tsv00894", "p008-tsv00895", "p008-tsv00896", "p008-tsv00897", "p008-tsv00898", "p008-tsv00899", "p008-tsv00900", "p008-tsv00901", "p008-tsv00903", "p008-tsv00904", "p008-tsv00905", "p008-tsv00906", "p008-tsv00907", "p008-tsv00908", "p008-tsv00909", "p008-tsv00910", "p008-tsv00911", "p008-tsv00912", "p008-tsv00913", "p008-tsv00915", "p008-tsv00916", "p008-tsv00917", "p008-tsv00918", "p008-tsv00919", "p008-tsv00920", "p008-tsv00921", "p008-tsv00922", "p008-tsv00923", "p008-tsv00924", "p008-tsv00926", "p008-tsv00927", "p008-tsv00928", "p008-tsv00929", "p008-tsv00930", "p008-tsv00931", "p008-tsv00932", "p008-tsv00933", "p008-tsv00934", "p008-tsv00935", "p008-tsv00936", "p008-tsv00938", "p008-tsv00939", "p008-tsv00940", "p008-tsv00941", "p008-tsv00942", "p008-tsv00943", "p008-tsv00944", "p008-tsv00945", "p008-tsv00946", "p008-tsv00948", "p008-tsv00949", "p008-tsv00950", "p008-tsv00951", "p008-tsv00952", "p008-tsv00953", "p008-tsv00954", "p008-tsv00955", "p008-tsv00956", "p008-tsv00957", "p008-tsv00958", "p008-tsv00959", "p008-tsv00961", "p008-tsv00962", "p008-tsv00963", "p008-tsv00964", "p008-tsv00965", "p008-tsv00966", "p008-tsv00967", "p008-tsv00968", "p008-tsv00969", "p008-tsv00970", "p008-tsv00971", "p008-tsv00973", "p008-tsv00974", "p008-tsv00975", "p008-tsv00976", "p008-tsv00977", "p008-tsv00978", "p008-tsv00979", "p008-tsv00980", "p008-tsv00981", "p008-tsv00983", "p008-tsv00984", "p008-tsv00985", "p008-tsv00986", "p008-tsv00987", "p008-tsv00988", "p008-tsv00989", "p008-tsv00990", "p008-tsv00992", "p008-tsv00993", "p008-tsv00994", "p008-tsv00995", "p008-tsv00996", "p008-tsv00997", "p008-tsv00998", "p008-tsv00999" ], "text": "(4) Notwithstanding the provisions of paragraph (2)\nGerman tax on dividends paid to a company being a\nresident of Jamaica by a company being a resident of\nthe Federal Republic of Germany, at least 25 per cent of\nthe voting shares of which is owned directly or indirect-\nly by the former company itself, or by it together with\nother persons controlling it or being under common con-\ntrol with it, shall not exceed 27 per cent of the gross\namount of such dividends as long as the rate of German\ncorporation tax on distributed profits is lower than that\non undistributed profits and the difference between those\ntwo rates is 15 percentage points or more." }, { "id": "para-5", "source_line_ids": [ "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 295.6710405972935, 584.6788293324564, 519.0853943070462, 666.0687800065768 ], "source_line_ids": [ "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01003", "p008-tsv01004", "p008-tsv01005", "p008-tsv01006", "p008-tsv01007", "p008-tsv01008", "p008-tsv01009", "p008-tsv01010", "p008-tsv01011", "p008-tsv01012", "p008-tsv01014", "p008-tsv01015", "p008-tsv01016", "p008-tsv01017", "p008-tsv01018", "p008-tsv01019", "p008-tsv01020", "p008-tsv01021", "p008-tsv01023", "p008-tsv01024", "p008-tsv01025", "p008-tsv01026", "p008-tsv01027", "p008-tsv01028", "p008-tsv01029", "p008-tsv01030", "p008-tsv01032", "p008-tsv01033", "p008-tsv01034", "p008-tsv01035", "p008-tsv01036", "p008-tsv01037", "p008-tsv01038", "p008-tsv01039", "p008-tsv01040", "p008-tsv01041", "p008-tsv01043", "p008-tsv01044", "p008-tsv01045", "p008-tsv01046", "p008-tsv01047", "p008-tsv01048", "p008-tsv01049", "p008-tsv01050", "p008-tsv01051", "p008-tsv01052", "p008-tsv01053", "p008-tsv01055", "p008-tsv01056", "p008-tsv01057", "p008-tsv01058", "p008-tsv01059", "p008-tsv01060", "p008-tsv01061", "p008-tsv01062", "p008-tsv01063", "p008-tsv01064", "p008-tsv01066", "p008-tsv01067", "p008-tsv01068", "p008-tsv01069", "p008-tsv01070", "p008-tsv01071", "p008-tsv01072", "p008-tsv01073", "p008-tsv01074", "p008-tsv01076", "p008-tsv01077", "p008-tsv01078", "p008-tsv01079", "p008-tsv01080", "p008-tsv01081", "p008-tsv01082", "p008-tsv01083", "p008-tsv01085", "p008-tsv01086", "p008-tsv01087" ], "text": "(5) The term “dividends” as used in this Article means\nincome from shares, mining shares, founders’ shares or\nother rights, not being debt-claims, participating in prof-\nits, as well as income from other corporate rights assi-\nmilated to income from shares by the taxation law of the\nState of which the company making the distribution is a\nresident, and income derived by a sleeping partner from\nhis participation as such and distributions on certificates\nof an investment-trust." }, { "id": "para-6", "source_line_ids": [ "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-129" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 295.3941950536631, 692.0914172969418, 519.3622398506766, 765.7299440973364 ], "source_line_ids": [ "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-129" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01091", "p008-tsv01092", "p008-tsv01093", "p008-tsv01094", "p008-tsv01095", "p008-tsv01096", "p008-tsv01097", "p008-tsv01098", "p008-tsv01099", "p008-tsv01100", "p008-tsv01102", "p008-tsv01103", "p008-tsv01104", "p008-tsv01105", "p008-tsv01106", "p008-tsv01107", "p008-tsv01108", "p008-tsv01109", "p008-tsv01110", "p008-tsv01111", "p008-tsv01113", "p008-tsv01114", "p008-tsv01115", "p008-tsv01116", "p008-tsv01117", "p008-tsv01118", "p008-tsv01119", "p008-tsv01120", "p008-tsv01121", "p008-tsv01123", "p008-tsv01124", "p008-tsv01125", "p008-tsv01126", "p008-tsv01127", "p008-tsv01128", "p008-tsv01129", "p008-tsv01130", "p008-tsv01131", "p008-tsv01132", "p008-tsv01134", "p008-tsv01135", "p008-tsv01136", "p008-tsv01137", "p008-tsv01138", "p008-tsv01139", "p008-tsv01140", "p008-tsv01141", "p008-tsv01143", "p008-tsv01144", "p008-tsv01145", "p008-tsv01146", "p008-tsv01147", "p008-tsv01148", "p008-tsv01149", "p008-tsv01150", "p008-tsv01151", "p008-tsv01152", "p008-tsv01153", "p008-tsv01155", "p008-tsv01156", "p008-tsv01157", "p008-tsv01158", "p008-tsv01159", "p008-tsv01160", "p008-tsv01161", "p008-tsv01162", "p008-tsv01163", "p008-tsv01164", "p008-tsv01166", "p008-tsv01167", "p008-tsv01168", "p008-tsv01169" ], "text": "(6) The provisions of paragraphs (1) to (3) shall not\napply if the recipient of the dividends, being a resident\nof a Contracting State, has in the other Contracting\nState, of which the company paying the dividends is a\nresident, a permanent establishment with which the hold-\ning by virtue of which the dividends are paid is effec-\ntively connected. In such a case, the provisions of Arti-\ncle 7 shall apply." }, { "id": "para-7", "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-012", "pdf-009-line-013", "pdf-009-line-015", "pdf-009-line-017", "pdf-009-line-019" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 316.9881474568362, 79.45209470568892, 539.848810079328, 161.6725550805656 ], "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-012", "pdf-009-line-013", "pdf-009-line-015", "pdf-009-line-017", "pdf-009-line-019" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00581", "p009-tsv00582", "p009-tsv00583", "p009-tsv00584", "p009-tsv00585", "p009-tsv00586", "p009-tsv00587", "p009-tsv00588", "p009-tsv00589", "p009-tsv00590", "p009-tsv00591", "p009-tsv00593", "p009-tsv00594", "p009-tsv00595", "p009-tsv00596", "p009-tsv00597", "p009-tsv00598", "p009-tsv00599", "p009-tsv00600", "p009-tsv00601", "p009-tsv00603", "p009-tsv00604", "p009-tsv00605", "p009-tsv00606", "p009-tsv00607", "p009-tsv00608", "p009-tsv00609", "p009-tsv00610", "p009-tsv00611", "p009-tsv00613", "p009-tsv00614", "p009-tsv00615", "p009-tsv00616", "p009-tsv00617", "p009-tsv00618", "p009-tsv00619", "p009-tsv00620", "p009-tsv00621", "p009-tsv00622", "p009-tsv00624", "p009-tsv00625", "p009-tsv00626", "p009-tsv00627", "p009-tsv00628", "p009-tsv00629", "p009-tsv00630", "p009-tsv00631", "p009-tsv00632", "p009-tsv00633", "p009-tsv00634", "p009-tsv00636", "p009-tsv00637", "p009-tsv00638", "p009-tsv00639", "p009-tsv00640", "p009-tsv00641", "p009-tsv00642", "p009-tsv00643", "p009-tsv00645", "p009-tsv00646", "p009-tsv00647", "p009-tsv00648", "p009-tsv00649", "p009-tsv00650", "p009-tsv00651", "p009-tsv00652", "p009-tsv00653", "p009-tsv00655", "p009-tsv00656", "p009-tsv00657", "p009-tsv00658", "p009-tsv00659", "p009-tsv00660", "p009-tsv00661", "p009-tsv00662", "p009-tsv00663", "p009-tsv00664", "p009-tsv00666", "p009-tsv00667", "p009-tsv00668", "p009-tsv00669", "p009-tsv00670" ], "text": "(7) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not residents of that other State, or subject the\ncompany's undistributed profits to a tax on undistributed\nprofits, even if the dividends paid or the undistributed\nprofits consist wholly or partly of profits or income aris-\ning in such other State." } ], "source_heading_line_ids": [ "pdf-008-line-017", "pdf-008-line-019" ], "source_heading_word_ids": [ "p008-tsv00627", "p008-tsv00628", "p008-tsv00630" ], "source_pages": [ 8, 9 ], "source_spans": [ { "bbox": [ 295.3941950536631, 160.8420453798093, 520.4696220251983, 765.7299440973364 ], "source_line_ids": [ "pdf-008-line-017", "pdf-008-line-019", "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025", "pdf-008-line-027", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-042", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-070", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-085", "pdf-008-line-088", "pdf-008-line-089", "pdf-008-line-092", "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112", "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-129" ], "source_page": 8 }, { "bbox": [ 316.9881474568362, 79.45209470568892, 539.848810079328, 161.6725550805656 ], "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-012", "pdf-009-line-013", "pdf-009-line-015", "pdf-009-line-017", "pdf-009-line-019" ], "source_page": 9 } ], "title": "Article 10\nDividends" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 317.81868408772743, 212.33364682670174, 540.1256556229584, 237.24893784939167 ], "source_line_ids": [ "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00681", "p009-tsv00682", "p009-tsv00683", "p009-tsv00684", "p009-tsv00685", "p009-tsv00686", "p009-tsv00687", "p009-tsv00688", "p009-tsv00689", "p009-tsv00691", "p009-tsv00692", "p009-tsv00693", "p009-tsv00694", "p009-tsv00695", "p009-tsv00696", "p009-tsv00697", "p009-tsv00698", "p009-tsv00699", "p009-tsv00700", "p009-tsv00701", "p009-tsv00703", "p009-tsv00704", "p009-tsv00705", "p009-tsv00706", "p009-tsv00707" ], "text": "(1) Interest arising in a Contracting State and received\nby a resident of the other Contracting State may be tax-\ned in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-048" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 318.37237517498835, 254.13596843143702, 540.6793467102192, 339.40163104242026 ], "source_line_ids": [ "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-048" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00711", "p009-tsv00712", "p009-tsv00713", "p009-tsv00714", "p009-tsv00715", "p009-tsv00716", "p009-tsv00717", "p009-tsv00718", "p009-tsv00719", "p009-tsv00720", "p009-tsv00722", "p009-tsv00723", "p009-tsv00724", "p009-tsv00725", "p009-tsv00726", "p009-tsv00727", "p009-tsv00728", "p009-tsv00729", "p009-tsv00730", "p009-tsv00731", "p009-tsv00732", "p009-tsv00734", "p009-tsv00735", "p009-tsv00736", "p009-tsv00737", "p009-tsv00738", "p009-tsv00739", "p009-tsv00740", "p009-tsv00741", "p009-tsv00742", "p009-tsv00743", "p009-tsv00744", "p009-tsv00748", "p009-tsv00749", "p009-tsv00750", "p009-tsv00751", "p009-tsv00752", "p009-tsv00753", "p009-tsv00754", "p009-tsv00755", "p009-tsv00756", "p009-tsv00757", "p009-tsv00758", "p009-tsv00759", "p009-tsv00760", "p009-tsv00762", "p009-tsv00763", "p009-tsv00764", "p009-tsv00765", "p009-tsv00766", "p009-tsv00767", "p009-tsv00768", "p009-tsv00769", "p009-tsv00770", "p009-tsv00771", "p009-tsv00773", "p009-tsv00774", "p009-tsv00775", "p009-tsv00776", "p009-tsv00777", "p009-tsv00778", "p009-tsv00779", "p009-tsv00780", "p009-tsv00783", "p009-tsv00784", "p009-tsv00785", "p009-tsv00786", "p009-tsv00787", "p009-tsv00788", "p009-tsv00789", "p009-tsv00790", "p009-tsv00791", "p009-tsv00792", "p009-tsv00793", "p009-tsv00794", "p009-tsv00796", "p009-tsv00797", "p009-tsv00798" ], "text": "(2) However, such interest may be taxed in the Con-\ntracting State in which it arises and according to the law\nof that State, but the tax so charged shall not exceed:\n(a) 10 per cent of the gross amount of the interest if the\ninterest is received by a bank, recognized as a bank-\ning institution under the laws of that State;\n(b) 12.5 per cent of the gross amount of the interest in\nall other cases." }, { "id": "para-3", "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 318.92606626224915, 347.4298914830648, 540.9561922538497, 476.4357316672147 ], "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00802", "p009-tsv00803", "p009-tsv00804", "p009-tsv00805", "p009-tsv00806", "p009-tsv00807", "p009-tsv00808", "p009-tsv00811", "p009-tsv00812", "p009-tsv00813", "p009-tsv00814", "p009-tsv00815", "p009-tsv00816", "p009-tsv00817", "p009-tsv00818", "p009-tsv00819", "p009-tsv00821", "p009-tsv00822", "p009-tsv00823", "p009-tsv00824", "p009-tsv00825", "p009-tsv00826", "p009-tsv00827", "p009-tsv00828", "p009-tsv00830", "p009-tsv00831", "p009-tsv00832", "p009-tsv00833", "p009-tsv00876", "p009-tsv00836", "p009-tsv00837", "p009-tsv00838", "p009-tsv00839", "p009-tsv00840", "p009-tsv00841", "p009-tsv00842", "p009-tsv00843", "p009-tsv00844", "p009-tsv00846", "p009-tsv00847", "p009-tsv00848", "p009-tsv00849", "p009-tsv00850", "p009-tsv00851", "p009-tsv00853", "p009-tsv00854", "p009-tsv00855", "p009-tsv00856", "p009-tsv00857", "p009-tsv00858", "p009-tsv00859", "p009-tsv00861", "p009-tsv00862", "p009-tsv00863", "p009-tsv00864", "p009-tsv00866", "p009-tsv00867", "p009-tsv00868", "p009-tsv00869", "p009-tsv00870", "p009-tsv00871", "p009-tsv00872", "p009-tsv00880", "p009-tsv00881", "p009-tsv00882", "p009-tsv00883", "p009-tsv00884", "p009-tsv00885", "p009-tsv00886", "p009-tsv00887", "p009-tsv00889", "p009-tsv00890", "p009-tsv00891", "p009-tsv00892", "p009-tsv00893", "p009-tsv00894", "p009-tsv00895", "p009-tsv00897", "p009-tsv00898", "p009-tsv00899", "p009-tsv00900", "p009-tsv00901", "p009-tsv00902", "p009-tsv00903" ], "text": "(3) Notwithstanding the provisions of paragraph (2),\n(a) interest arising in the Federal Republic of Germany\nand paid to the Jamaican Government shall be\nexempt from German tax;\n(b\ninterest arising in Jamaica and paid to the German\nGovernment, the Deutsche Bundesbank, the Kreditan-\nstalt fir Wiederaufbau or the Deutsche Gesellschaft\nfür wirtschaftliche Zusammenarbeit (Entwicklungsge-\nsellschatt) shall be exempt from Jamaican tax.\nThe competent authorities of the Contracting States shall\ndetermine by mutual agreement any other governmental\ninstitution to which this paragraph shall apply." }, { "id": "para-4", "source_line_ids": [ "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 318.92606626224915, 491.66174284774746, 541.5098833411106, 554.5036435383098 ], "source_line_ids": [ "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00907", "p009-tsv00908", "p009-tsv00909", "p009-tsv00910", "p009-tsv00911", "p009-tsv00912", "p009-tsv00913", "p009-tsv00914", "p009-tsv00915", "p009-tsv00916", "p009-tsv00918", "p009-tsv00919", "p009-tsv00920", "p009-tsv00921", "p009-tsv00922", "p009-tsv00923", "p009-tsv00924", "p009-tsv00926", "p009-tsv00927", "p009-tsv00928", "p009-tsv00929", "p009-tsv00930", "p009-tsv00931", "p009-tsv00932", "p009-tsv00933", "p009-tsv00934", "p009-tsv00936", "p009-tsv00937", "p009-tsv00938", "p009-tsv00939", "p009-tsv00940", "p009-tsv00941", "p009-tsv00942", "p009-tsv00943", "p009-tsv00944", "p009-tsv00945", "p009-tsv00946", "p009-tsv00948", "p009-tsv00949", "p009-tsv00950", "p009-tsv00951", "p009-tsv00952", "p009-tsv00953", "p009-tsv00954", "p009-tsv00955", "p009-tsv00956", "p009-tsv00957", "p009-tsv00958", "p009-tsv00960", "p009-tsv00961", "p009-tsv00962", "p009-tsv00963", "p009-tsv00964", "p009-tsv00965", "p009-tsv00966", "p009-tsv00967", "p009-tsv00968", "p009-tsv00969", "p009-tsv00971", "p009-tsv00972", "p009-tsv00973", "p009-tsv00974", "p009-tsv00975", "p009-tsv00976", "p009-tsv00977", "p009-tsv00978" ], "text": "(4) The term interest“ as used in this Article means\nincome from Government securities, bonds or deben-\ntures, whether or not secured by mortgage and whether\nor not carrying a right to participate in profits, and debt-\nclaims of every kind as well as all other income assi-\nmilated to income from money lent by the taxation law\nof the State in which the income arises." }, { "id": "para-5", "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 319.2029118058796, 571.667510687274, 541.786728884741, 635.8935942124301 ], "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00982", "p009-tsv00983", "p009-tsv00984", "p009-tsv00985", "p009-tsv00986", "p009-tsv00987", "p009-tsv00988", "p009-tsv00989", "p009-tsv00990", "p009-tsv00991", "p009-tsv00993", "p009-tsv00994", "p009-tsv00995", "p009-tsv00996", "p009-tsv00997", "p009-tsv00998", "p009-tsv00999", "p009-tsv01000", "p009-tsv01001", "p009-tsv01002", "p009-tsv01003", "p009-tsv01005", "p009-tsv01006", "p009-tsv01007", "p009-tsv01008", "p009-tsv01009", "p009-tsv01010", "p009-tsv01011", "p009-tsv01012", "p009-tsv01013", "p009-tsv01014", "p009-tsv01016", "p009-tsv01017", "p009-tsv01018", "p009-tsv01019", "p009-tsv01020", "p009-tsv01021", "p009-tsv01022", "p009-tsv01023", "p009-tsv01025", "p009-tsv01026", "p009-tsv01027", "p009-tsv01028", "p009-tsv01029", "p009-tsv01030", "p009-tsv01031", "p009-tsv01032", "p009-tsv01033", "p009-tsv01035", "p009-tsv01036", "p009-tsv01037", "p009-tsv01038", "p009-tsv01039", "p009-tsv01040", "p009-tsv01041", "p009-tsv01042", "p009-tsv01043", "p009-tsv01045", "p009-tsv01046", "p009-tsv01047", "p009-tsv01048" ], "text": "(5) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State in\nwhich the interest arises a permanent establishment with\nwhich the debt-claim from which the interest arises is\neffectively connected. In such a case, the provisions of\nArticle 7 shall apply." }, { "id": "para-6", "source_line_ids": [ "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 319.47975734951, 641.7071621177245, 541.5098833411106, 743.3061821769155 ], "source_line_ids": [ "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01052", "p009-tsv01053", "p009-tsv01054", "p009-tsv01055", "p009-tsv01056", "p009-tsv01057", "p009-tsv01058", "p009-tsv01059", "p009-tsv01060", "p009-tsv01061", "p009-tsv01063", "p009-tsv01064", "p009-tsv01065", "p009-tsv01066", "p009-tsv01067", "p009-tsv01068", "p009-tsv01069", "p009-tsv01070", "p009-tsv01071", "p009-tsv01072", "p009-tsv01073", "p009-tsv01075", "p009-tsv01076", "p009-tsv01077", "p009-tsv01078", "p009-tsv01079", "p009-tsv01080", "p009-tsv01081", "p009-tsv01082", "p009-tsv01083", "p009-tsv01085", "p009-tsv01086", "p009-tsv01087", "p009-tsv01088", "p009-tsv01089", "p009-tsv01090", "p009-tsv01091", "p009-tsv01092", "p009-tsv01093", "p009-tsv01095", "p009-tsv01096", "p009-tsv01097", "p009-tsv01098", "p009-tsv01099", "p009-tsv01100", "p009-tsv01101", "p009-tsv01102", "p009-tsv01103", "p009-tsv01104", "p009-tsv01105", "p009-tsv01107", "p009-tsv01108", "p009-tsv01109", "p009-tsv01110", "p009-tsv01111", "p009-tsv01112", "p009-tsv01113", "p009-tsv01114", "p009-tsv01115", "p009-tsv01116", "p009-tsv01117", "p009-tsv01119", "p009-tsv01120", "p009-tsv01121", "p009-tsv01122", "p009-tsv01123", "p009-tsv01124", "p009-tsv01125", "p009-tsv01127", "p009-tsv01128", "p009-tsv01129", "p009-tsv01130", "p009-tsv01131", "p009-tsv01132", "p009-tsv01133", "p009-tsv01134", "p009-tsv01135", "p009-tsv01136", "p009-tsv01138", "p009-tsv01139", "p009-tsv01140", "p009-tsv01141", "p009-tsv01142", "p009-tsv01143", "p009-tsv01144", "p009-tsv01145", "p009-tsv01147", "p009-tsv01148", "p009-tsv01149", "p009-tsv01150", "p009-tsv01151", "p009-tsv01152", "p009-tsv01153", "p009-tsv01154", "p009-tsv01155", "p009-tsv01156", "p009-tsv01158", "p009-tsv01159", "p009-tsv01160", "p009-tsv01161", "p009-tsv01162", "p009-tsv01163", "p009-tsv01164", "p009-tsv01165" ], "text": "(6) Interest shall be deemed to arise in a Contracting\nState when the payer is that State itself, a Land, a\npolitical subdivision or a local authority thereof or a\nresident of that State. Where, however, the person pay-\ning the interest, whether he is a resident of a Contract-\ning State or not, has in a Contracting State a permanent\nestablishment in connection with which the indebtedness\non which the interest is paid was incurred, and such\ninterest is borne by such permanent establishment, then\nsuch interest shall be deemed to arise in the Contracting\nState in which the permanent establishment is situated." }, { "id": "para-7", "source_line_ids": [ "pdf-009-line-130", "pdf-009-line-132", "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-019" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 320.03344843677087, 749.6734232160474, 541.786728884741, 767.390963498849 ], "source_line_ids": [ "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9 }, { "bbox": [ 293.73312179188054, 80.8362775402828, 516.8706299580028, 163.61041104899704 ], "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-019" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv01169", "p009-tsv01170", "p009-tsv01171", "p009-tsv01172", "p009-tsv01173", "p009-tsv01174", "p009-tsv01175", "p009-tsv01176", "p009-tsv01177", "p009-tsv01179", "p009-tsv01180", "p009-tsv01181", "p009-tsv01182", "p009-tsv01183", "p009-tsv01184", "p009-tsv01185", "p009-tsv01186", "p009-tsv01187", "p009-tsv01188", "p010-tsv00559", "p010-tsv00560", "p010-tsv00561", "p010-tsv00562", "p010-tsv00563", "p010-tsv00564", "p010-tsv00565", "p010-tsv00566", "p010-tsv00567", "p010-tsv00568", "p010-tsv00570", "p010-tsv00571", "p010-tsv00572", "p010-tsv00573", "p010-tsv00574", "p010-tsv00575", "p010-tsv00576", "p010-tsv00577", "p010-tsv00578", "p010-tsv00579", "p010-tsv00580", "p010-tsv00582", "p010-tsv00583", "p010-tsv00584", "p010-tsv00585", "p010-tsv00586", "p010-tsv00587", "p010-tsv00588", "p010-tsv00589", "p010-tsv00590", "p010-tsv00591", "p010-tsv00593", "p010-tsv00594", "p010-tsv00595", "p010-tsv00596", "p010-tsv00597", "p010-tsv00598", "p010-tsv00599", "p010-tsv00600", "p010-tsv00601", "p010-tsv00602", "p010-tsv00604", "p010-tsv00605", "p010-tsv00606", "p010-tsv00607", "p010-tsv00608", "p010-tsv00609", "p010-tsv00610", "p010-tsv00611", "p010-tsv00612", "p010-tsv00613", "p010-tsv00615", "p010-tsv00616", "p010-tsv00617", "p010-tsv00618", "p010-tsv00619", "p010-tsv00620", "p010-tsv00621", "p010-tsv00622", "p010-tsv00623", "p010-tsv00625", "p010-tsv00626", "p010-tsv00627", "p010-tsv00628", "p010-tsv00629", "p010-tsv00630", "p010-tsv00631", "p010-tsv00632", "p010-tsv00633", "p010-tsv00635", "p010-tsv00636", "p010-tsv00637", "p010-tsv00638", "p010-tsv00639", "p010-tsv00640", "p010-tsv00641", "p010-tsv00642", "p010-tsv00643", "p010-tsv00644", "p010-tsv00646", "p010-tsv00647", "p010-tsv00648", "p010-tsv00649", "p010-tsv00650", "p010-tsv00651" ], "text": "(7) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the interest paid, hav-\ning regard to the debt-claim for which it is paid, exceeds\nthe amount which would have been agreed upon by the\npayer and the recipient in the absence of such relation-\nship, the provisions of this Article shall apply only to\nthe last-mentioned amount. In that case, the excess part\nof the payments shall remain taxable according to the\nlaw of each Contracting State, due regard being had to\nthe other provisions of this Agreement." } ], "source_heading_line_ids": [ "pdf-009-line-022", "pdf-009-line-024" ], "source_heading_word_ids": [ "p009-tsv00674", "p009-tsv00675", "p009-tsv00677" ], "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 317.81868408772743, 186.03417296941797, 541.786728884741, 767.390963498849 ], "source_line_ids": [ "pdf-009-line-022", "pdf-009-line-024", "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-048", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076", "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9 }, { "bbox": [ 293.73312179188054, 80.8362775402828, 516.8706299580028, 163.61041104899704 ], "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-019" ], "source_page": 10 } ], "title": "Article 11\nInterest" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-026", "pdf-010-line-028", "pdf-010-line-030" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 210.1189542913515, 516.316938870742, 236.41842814863534 ], "source_line_ids": [ "pdf-010-line-026", "pdf-010-line-028", "pdf-010-line-030" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00662", "p010-tsv00663", "p010-tsv00664", "p010-tsv00665", "p010-tsv00666", "p010-tsv00667", "p010-tsv00668", "p010-tsv00669", "p010-tsv00670", "p010-tsv00672", "p010-tsv00673", "p010-tsv00674", "p010-tsv00675", "p010-tsv00676", "p010-tsv00677", "p010-tsv00678", "p010-tsv00679", "p010-tsv00680", "p010-tsv00681", "p010-tsv00683", "p010-tsv00684", "p010-tsv00685", "p010-tsv00686", "p010-tsv00687", "p010-tsv00688", "p010-tsv00689" ], "text": "(1) Royalties arising in a Contracting State which are\nderived by a resident of the other Contracting State may\nbe taxed in that other Contracting State." }, { "id": "para-2", "source_line_ids": [ "pdf-010-line-033", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-039", "pdf-010-line-040" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 251.9212758960868, 516.5937844143724, 297.3224728707662 ], "source_line_ids": [ "pdf-010-line-033", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-039", "pdf-010-line-040" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00693", "p010-tsv00694", "p010-tsv00695", "p010-tsv00696", "p010-tsv00697", "p010-tsv00698", "p010-tsv00699", "p010-tsv00700", "p010-tsv00701", "p010-tsv00702", "p010-tsv00704", "p010-tsv00705", "p010-tsv00706", "p010-tsv00707", "p010-tsv00708", "p010-tsv00709", "p010-tsv00710", "p010-tsv00711", "p010-tsv00712", "p010-tsv00714", "p010-tsv00715", "p010-tsv00716", "p010-tsv00717", "p010-tsv00718", "p010-tsv00719", "p010-tsv00720", "p010-tsv00721", "p010-tsv00722", "p010-tsv00723", "p010-tsv00724", "p010-tsv00726", "p010-tsv00727", "p010-tsv00728", "p010-tsv00729", "p010-tsv00730", "p010-tsv00731", "p010-tsv00732", "p010-tsv00733", "p010-tsv00734", "p010-tsv00735", "p010-tsv00736", "p010-tsv00737", "p010-tsv00739" ], "text": "(2) However, such royalties may also be taxed in the\nContracting State in which they arise and according to\nthe law of that Contracting State, but the tax so charged\nshall not exceed 10 per cent of the gross amount of the\nroyalties." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-053", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 303.4128773429793, 520.1927764815679, 386.74068398553106 ], "source_line_ids": [ "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-053", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00743", "p010-tsv00744", "p010-tsv00745", "p010-tsv00746", "p010-tsv00747", "p010-tsv00748", "p010-tsv00749", "p010-tsv00750", "p010-tsv00751", "p010-tsv00752", "p010-tsv00754", "p010-tsv00755", "p010-tsv00756", "p010-tsv00757", "p010-tsv00758", "p010-tsv00759", "p010-tsv00760", "p010-tsv00761", "p010-tsv00762", "p010-tsv00763", "p010-tsv00765", "p010-tsv00766", "p010-tsv00767", "p010-tsv00768", "p010-tsv00769", "p010-tsv00770", "p010-tsv00771", "p010-tsv00772", "p010-tsv00773", "p010-tsv00774", "p010-tsv00775", "p010-tsv00777", "p010-tsv00778", "p010-tsv00779", "p010-tsv00780", "p010-tsv00781", "p010-tsv00782", "p010-tsv00783", "p010-tsv00785", "p010-tsv00786", "p010-tsv00787", "p010-tsv00788", "p010-tsv00789", "p010-tsv00790", "p010-tsv00791", "p010-tsv00792", "p010-tsv00793", "p010-tsv00795", "p010-tsv00796", "p010-tsv00797", "p010-tsv00798", "p010-tsv00799", "p010-tsv00800", "p010-tsv00801", "p010-tsv00802", "p010-tsv00803", "p010-tsv00805", "p010-tsv00806", "p010-tsv00807", "p010-tsv00808", "p010-tsv00809", "p010-tsv00810", "p010-tsv00811", "p010-tsv00812", "p010-tsv00813", "p010-tsv00814", "p010-tsv00815", "p010-tsv00816", "p010-tsv00818", "p010-tsv00819", "p010-tsv00820", "p010-tsv00821", "p010-tsv00822", "p010-tsv00823", "p010-tsv00824", "p010-tsv00825", "p010-tsv00827", "p010-tsv00828", "p010-tsv00829", "p010-tsv00830", "p010-tsv00831", "p010-tsv00832" ], "text": "(3) The term “royalties” as used in this Article means\npayments of any kind received as a consideration for the\nuse of, or the right to use, any copyright of literary,\nartistic or scientific work including cinematograph films\nor tapes for television or broadcasting, any patent, trade\nmark, design or model, plan, secret formula or process\nor for the use of, or the right to use, industrial, commer-\ncial, or scientific equipment, or for information concern-\ning industrial, commercial or scientific experience." }, { "id": "para-4", "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-075", "pdf-010-line-077" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 429.9271884248603, 516.8706299580028, 493.87643538309766 ], "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-075", "pdf-010-line-077" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00836", "p010-tsv00837", "p010-tsv00838", "p010-tsv00839", "p010-tsv00840", "p010-tsv00841", "p010-tsv00842", "p010-tsv00843", "p010-tsv00844", "p010-tsv00845", "p010-tsv00847", "p010-tsv00848", "p010-tsv00849", "p010-tsv00850", "p010-tsv00851", "p010-tsv00852", "p010-tsv00853", "p010-tsv00854", "p010-tsv00855", "p010-tsv00856", "p010-tsv00857", "p010-tsv00859", "p010-tsv00860", "p010-tsv00861", "p010-tsv00862", "p010-tsv00863", "p010-tsv00864", "p010-tsv00865", "p010-tsv00866", "p010-tsv00867", "p010-tsv00868", "p010-tsv00870", "p010-tsv00871", "p010-tsv00872", "p010-tsv00873", "p010-tsv00874", "p010-tsv00875", "p010-tsv00876", "p010-tsv00877", "p010-tsv00879", "p010-tsv00880", "p010-tsv00881", "p010-tsv00882", "p010-tsv00883", "p010-tsv00884", "p010-tsv00885", "p010-tsv00886", "p010-tsv00887", "p010-tsv00888", "p010-tsv00889", "p010-tsv00891", "p010-tsv00892", "p010-tsv00893", "p010-tsv00894", "p010-tsv00895", "p010-tsv00896", "p010-tsv00897", "p010-tsv00898", "p010-tsv00899", "p010-tsv00901", "p010-tsv00902", "p010-tsv00903", "p010-tsv00904" ], "text": "(4) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the royalties, being a resident of\na Contracting State, has in the other Contracting State in\nwhich the royalties arise a permanent establishment with\nwhich the right or property giving rise to the royalties is\neffectively connected. In such a case, the provisions of\nArticle 7 shall apply." }, { "id": "para-5", "source_line_ids": [ "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093", "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-101" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 500.24367642222956, 516.8706299580028, 609.8709569220651 ], "source_line_ids": [ "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093", "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-101" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00908", "p010-tsv00909", "p010-tsv00910", "p010-tsv00911", "p010-tsv00912", "p010-tsv00913", "p010-tsv00914", "p010-tsv00915", "p010-tsv00916", "p010-tsv00917", "p010-tsv00919", "p010-tsv00920", "p010-tsv00921", "p010-tsv00922", "p010-tsv00923", "p010-tsv00924", "p010-tsv00925", "p010-tsv00926", "p010-tsv00927", "p010-tsv00928", "p010-tsv00930", "p010-tsv00931", "p010-tsv00932", "p010-tsv00933", "p010-tsv00934", "p010-tsv00935", "p010-tsv00936", "p010-tsv00937", "p010-tsv00938", "p010-tsv00940", "p010-tsv00941", "p010-tsv00942", "p010-tsv00943", "p010-tsv00944", "p010-tsv00945", "p010-tsv00946", "p010-tsv00947", "p010-tsv00948", "p010-tsv00949", "p010-tsv00951", "p010-tsv00952", "p010-tsv00953", "p010-tsv00954", "p010-tsv00955", "p010-tsv00956", "p010-tsv00957", "p010-tsv00958", "p010-tsv00959", "p010-tsv00960", "p010-tsv00961", "p010-tsv00963", "p010-tsv00964", "p010-tsv00965", "p010-tsv00966", "p010-tsv00967", "p010-tsv00968", "p010-tsv00969", "p010-tsv00970", "p010-tsv00971", "p010-tsv00972", "p010-tsv00973", "p010-tsv00975", "p010-tsv00976", "p010-tsv00977", "p010-tsv00978", "p010-tsv00979", "p010-tsv00980", "p010-tsv00981", "p010-tsv00982", "p010-tsv00984", "p010-tsv00985", "p010-tsv00986", "p010-tsv00987", "p010-tsv00988", "p010-tsv00989", "p010-tsv00990", "p010-tsv00991", "p010-tsv00992", "p010-tsv00993", "p010-tsv00995", "p010-tsv00996", "p010-tsv00997", "p010-tsv00998", "p010-tsv00999", "p010-tsv01000", "p010-tsv01001", "p010-tsv01003", "p010-tsv01004", "p010-tsv01005", "p010-tsv01006", "p010-tsv01007", "p010-tsv01008", "p010-tsv01009", "p010-tsv01010", "p010-tsv01011", "p010-tsv01012", "p010-tsv01014", "p010-tsv01015", "p010-tsv01016", "p010-tsv01017", "p010-tsv01018", "p010-tsv01019", "p010-tsv01020", "p010-tsv01021", "p010-tsv01023" ], "text": "(5) Royalties shall be deemed to be derived from a\nContracting State when the payer is that State itself, a\nLand, a political subdivision or a local authority thereof\nor a resident of that State. Where, however, the person\npaying the royalties, whether he is a resident of a Con-\ntracting State or not, has in a Contracting State a perma-\nnent establishment in connection with which the liability\nto pay the royalties was incurred, and such royalties are\nborne by such permanent establishment, then such\nroyalties shall be deemed to be derived from the Con-\ntracting State in which the permanent establishment is\nsituated." }, { "id": "para-6", "source_line_ids": [ "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106", "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-123" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 616.7918710950346, 517.1474755016333, 728.3570075633016 ], "source_line_ids": [ "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106", "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-123" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01027", "p010-tsv01028", "p010-tsv01029", "p010-tsv01030", "p010-tsv01031", "p010-tsv01032", "p010-tsv01033", "p010-tsv01034", "p010-tsv01035", "p010-tsv01037", "p010-tsv01038", "p010-tsv01039", "p010-tsv01040", "p010-tsv01041", "p010-tsv01042", "p010-tsv01043", "p010-tsv01044", "p010-tsv01045", "p010-tsv01046", "p010-tsv01048", "p010-tsv01049", "p010-tsv01050", "p010-tsv01051", "p010-tsv01052", "p010-tsv01053", "p010-tsv01054", "p010-tsv01055", "p010-tsv01056", "p010-tsv01058", "p010-tsv01059", "p010-tsv01060", "p010-tsv01061", "p010-tsv01062", "p010-tsv01063", "p010-tsv01064", "p010-tsv01065", "p010-tsv01066", "p010-tsv01067", "p010-tsv01069", "p010-tsv01070", "p010-tsv01071", "p010-tsv01072", "p010-tsv01073", "p010-tsv01074", "p010-tsv01075", "p010-tsv01076", "p010-tsv01077", "p010-tsv01079", "p010-tsv01080", "p010-tsv01081", "p010-tsv01082", "p010-tsv01083", "p010-tsv01084", "p010-tsv01085", "p010-tsv01086", "p010-tsv01087", "p010-tsv01088", "p010-tsv01089", "p010-tsv01091", "p010-tsv01092", "p010-tsv01093", "p010-tsv01094", "p010-tsv01095", "p010-tsv01096", "p010-tsv01097", "p010-tsv01098", "p010-tsv01099", "p010-tsv01101", "p010-tsv01102", "p010-tsv01103", "p010-tsv01104", "p010-tsv01105", "p010-tsv01106", "p010-tsv01107", "p010-tsv01108", "p010-tsv01109", "p010-tsv01111", "p010-tsv01112", "p010-tsv01113", "p010-tsv01114", "p010-tsv01115", "p010-tsv01116", "p010-tsv01117", "p010-tsv01118", "p010-tsv01119", "p010-tsv01120", "p010-tsv01122", "p010-tsv01123", "p010-tsv01124", "p010-tsv01125", "p010-tsv01126", "p010-tsv01127", "p010-tsv01128", "p010-tsv01129", "p010-tsv01130", "p010-tsv01132", "p010-tsv01133", "p010-tsv01134", "p010-tsv01135", "p010-tsv01136", "p010-tsv01137", "p010-tsv01138", "p010-tsv01139", "p010-tsv01140", "p010-tsv01141", "p010-tsv01143" ], "text": "(6) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\nbeen agreed upon by the payer and the recipient in the\nabsence of such relationship, the provisions of this Arti-\ncle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State\ndue regard being had to the other provisions of this\nAgreement." }, { "id": "para-7", "source_line_ids": [ "pdf-010-line-124", "pdf-010-line-126", "pdf-010-line-129", "pdf-010-line-131", "pdf-011-line-004", "pdf-011-line-006", "pdf-011-line-008", "pdf-011-line-010" ], "source_page": 10, "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 293.73312179188054, 733.6169023347583, 517.1474755016333, 769.3288194672805 ], "source_line_ids": [ "pdf-010-line-124", "pdf-010-line-126", "pdf-010-line-129", "pdf-010-line-131" ], "source_page": 10 }, { "bbox": [ 319.2029118058796, 82.2204603748767, 541.5098833411106, 118.20921407431767 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-006", "pdf-011-line-008", "pdf-011-line-010" ], "source_page": 11 } ], "source_word_ids": [ "p010-tsv01147", "p010-tsv01148", "p010-tsv01149", "p010-tsv01150", "p010-tsv01151", "p010-tsv01152", "p010-tsv01153", "p010-tsv01154", "p010-tsv01155", "p010-tsv01157", "p010-tsv01158", "p010-tsv01159", "p010-tsv01160", "p010-tsv01161", "p010-tsv01162", "p010-tsv01163", "p010-tsv01164", "p010-tsv01165", "p010-tsv01166", "p010-tsv01168", "p010-tsv01169", "p010-tsv01170", "p010-tsv01171", "p010-tsv01172", "p010-tsv01173", "p010-tsv01174", "p010-tsv01175", "p010-tsv01176", "p010-tsv01178", "p010-tsv01179", "p010-tsv01180", "p010-tsv01181", "p010-tsv01182", "p010-tsv01183", "p010-tsv01184", "p010-tsv01185", "p010-tsv01186", "p010-tsv01187", "p011-tsv00557", "p011-tsv00558", "p011-tsv00559", "p011-tsv00560", "p011-tsv00561", "p011-tsv00562", "p011-tsv00563", "p011-tsv00564", "p011-tsv00565", "p011-tsv00566", "p011-tsv00568", "p011-tsv00569", "p011-tsv00570", "p011-tsv00571", "p011-tsv00572", "p011-tsv00573", "p011-tsv00574", "p011-tsv00575", "p011-tsv00576", "p011-tsv00578", "p011-tsv00579", "p011-tsv00580", "p011-tsv00581", "p011-tsv00582", "p011-tsv00583", "p011-tsv00584", "p011-tsv00585", "p011-tsv00586", "p011-tsv00587", "p011-tsv00589", "p011-tsv00590", "p011-tsv00591", "p011-tsv00592", "p011-tsv00593", "p011-tsv00594", "p011-tsv00595", "p011-tsv00596" ], "text": "(7) The foregoing provisions of paragraphs (1), (2), (4).\n(5) and (6) shall likewise apply to payments received as\na consideration for the provision of management or tech-\nnical services. If a resident of a Contracting State so\nelects for any year of assessment, the tax chargeable in\nthe other Contracting State on such payments shall be\ncalculated as if he had a permanent establishment in that\nother State to which such payments were attributable." } ], "source_heading_line_ids": [ "pdf-010-line-022", "pdf-010-line-024" ], "source_heading_word_ids": [ "p010-tsv00655", "p010-tsv00656", "p010-tsv00658" ], "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 293.73312179188054, 182.9889707333114, 520.1927764815679, 769.3288194672805 ], "source_line_ids": [ "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-028", "pdf-010-line-030", "pdf-010-line-033", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-039", "pdf-010-line-040", "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-053", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-064", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-075", "pdf-010-line-077", "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093", "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106", "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-123", "pdf-010-line-124", "pdf-010-line-126", "pdf-010-line-129", "pdf-010-line-131" ], "source_page": 10 }, { "bbox": [ 319.2029118058796, 82.2204603748767, 541.5098833411106, 118.20921407431767 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-006", "pdf-011-line-008", "pdf-011-line-010" ], "source_page": 11 } ], "title": "Article 12\nRoyalties" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.47975734951, 166.93244985202236, 541.5098833411106, 193.7855968431437 ], "source_line_ids": [ "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00608", "p011-tsv00609", "p011-tsv00610", "p011-tsv00611", "p011-tsv00612", "p011-tsv00613", "p011-tsv00614", "p011-tsv00615", "p011-tsv00617", "p011-tsv00618", "p011-tsv00619", "p011-tsv00620", "p011-tsv00621", "p011-tsv00622", "p011-tsv00623", "p011-tsv00624", "p011-tsv00625", "p011-tsv00626", "p011-tsv00627", "p011-tsv00628", "p011-tsv00630", "p011-tsv00631", "p011-tsv00632", "p011-tsv00633", "p011-tsv00634", "p011-tsv00635", "p011-tsv00636", "p011-tsv00637", "p011-tsv00638" ], "text": "{1) Gains from the alienation of immovable property,\nas defined in paragraph (2) of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-024", "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 318.92606626224915, 206.52007892140745, 541.786728884741, 344.66152581387706 ], "source_line_ids": [ "pdf-011-line-024", "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00642", "p011-tsv00643", "p011-tsv00644", "p011-tsv00645", "p011-tsv00646", "p011-tsv00647", "p011-tsv00648", "p011-tsv00649", "p011-tsv00651", "p011-tsv00652", "p011-tsv00653", "p011-tsv00654", "p011-tsv00655", "p011-tsv00656", "p011-tsv00657", "p011-tsv00658", "p011-tsv00659", "p011-tsv00661", "p011-tsv00662", "p011-tsv00663", "p011-tsv00664", "p011-tsv00665", "p011-tsv00666", "p011-tsv00667", "p011-tsv00668", "p011-tsv00670", "p011-tsv00671", "p011-tsv00672", "p011-tsv00673", "p011-tsv00674", "p011-tsv00675", "p011-tsv00676", "p011-tsv00677", "p011-tsv00678", "p011-tsv00680", "p011-tsv00681", "p011-tsv00682", "p011-tsv00683", "p011-tsv00684", "p011-tsv00685", "p011-tsv00686", "p011-tsv00687", "p011-tsv00688", "p011-tsv00689", "p011-tsv00691", "p011-tsv00692", "p011-tsv00693", "p011-tsv00694", "p011-tsv00695", "p011-tsv00696", "p011-tsv00697", "p011-tsv00698", "p011-tsv00699", "p011-tsv00701", "p011-tsv00702", "p011-tsv00703", "p011-tsv00704", "p011-tsv00705", "p011-tsv00706", "p011-tsv00707", "p011-tsv00708", "p011-tsv00710", "p011-tsv00711", "p011-tsv00712", "p011-tsv00713", "p011-tsv00714", "p011-tsv00715", "p011-tsv00716", "p011-tsv00717", "p011-tsv00718", "p011-tsv00719", "p011-tsv00721", "p011-tsv00722", "p011-tsv00723", "p011-tsv00724", "p011-tsv00725", "p011-tsv00726", "p011-tsv00727", "p011-tsv00728", "p011-tsv00730", "p011-tsv00731", "p011-tsv00732", "p011-tsv00733", "p011-tsv00734", "p011-tsv00735", "p011-tsv00736", "p011-tsv00737", "p011-tsv00738", "p011-tsv00739", "p011-tsv00740", "p011-tsv00741", "p011-tsv00743", "p011-tsv00744", "p011-tsv00745", "p011-tsv00746", "p011-tsv00747", "p011-tsv00748", "p011-tsv00749", "p011-tsv00750", "p011-tsv00751", "p011-tsv00753", "p011-tsv00754", "p011-tsv00755", "p011-tsv00756", "p011-tsv00757", "p011-tsv00758", "p011-tsv00759", "p011-tsv00760", "p011-tsv00761", "p011-tsv00762", "p011-tsv00763", "p011-tsv00765", "p011-tsv00766", "p011-tsv00767", "p011-tsv00768", "p011-tsv00769", "p011-tsv00770", "p011-tsv00771", "p011-tsv00772", "p011-tsv00773", "p011-tsv00774", "p011-tsv00776", "p011-tsv00777", "p011-tsv00778", "p011-tsv00779", "p011-tsv00780", "p011-tsv00781", "p011-tsv00782", "p011-tsv00783", "p011-tsv00784", "p011-tsv00786", "p011-tsv00787", "p011-tsv00788" ], "text": "(2) Gains from the alienation of movable property\nforming part of the business property of a permanent\nestablishment which an enterprise of a Contracting State\nhas in the other Contracting State or of movable\nproperty pertaining to a fixed base available to a resi-\ndent of a Contracting State in the other Contracting\nState for the purpose of performing professional services,\nincluding such gains from the alienation of such a per-\nmanent establishment (alone or together with the whole\nenterprise) or of such a fixed base, may be taxed in the\nother State. However, gains from the alienation of mov-\nable property of the kind referred to in paragraph (3) of\nArticle 22 shall be taxable only in the Contracting State\nin which such movable property is taxable according to\nthe said Article." }, { "id": "para-3", "source_line_ids": [ "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-058" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 361.5485563959224, 541.786728884741, 388.9553765208813 ], "source_line_ids": [ "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-058" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00792", "p011-tsv00793", "p011-tsv00794", "p011-tsv00795", "p011-tsv00796", "p011-tsv00797", "p011-tsv00798", "p011-tsv00799", "p011-tsv00800", "p011-tsv00801", "p011-tsv00803", "p011-tsv00804", "p011-tsv00805", "p011-tsv00806", "p011-tsv00807", "p011-tsv00808", "p011-tsv00809", "p011-tsv00810", "p011-tsv00811", "p011-tsv00812", "p011-tsv00813", "p011-tsv00815", "p011-tsv00816", "p011-tsv00817", "p011-tsv00818", "p011-tsv00819" ], "text": "(3) Gains from the alienation of shares of a company\nwhich is a resident of a Contracting State may be taxed\nin the other Contracting State," }, { "id": "para-4", "source_line_ids": [ "pdf-011-line-061", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 393.66159815850045, 542.0635744283715, 427.9893324564288 ], "source_line_ids": [ "pdf-011-line-061", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00823", "p011-tsv00824", "p011-tsv00825", "p011-tsv00826", "p011-tsv00827", "p011-tsv00828", "p011-tsv00829", "p011-tsv00830", "p011-tsv00831", "p011-tsv00833", "p011-tsv00834", "p011-tsv00835", "p011-tsv00836", "p011-tsv00837", "p011-tsv00838", "p011-tsv00839", "p011-tsv00840", "p011-tsv00841", "p011-tsv00842", "p011-tsv00844", "p011-tsv00845", "p011-tsv00846", "p011-tsv00847", "p011-tsv00848", "p011-tsv00849", "p011-tsv00850", "p011-tsv00851", "p011-tsv00852", "p011-tsv00853", "p011-tsv00855", "p011-tsv00856", "p011-tsv00857", "p011-tsv00858" ], "text": "(4) Gains from the alienation of any property other\nthan those mentioned in paragraphs (1) and (2) shall be\ntaxable only in the Contracting State of which the al-\nienator is a resident." } ], "source_heading_line_ids": [ "pdf-011-line-013", "pdf-011-line-015" ], "source_heading_word_ids": [ "p011-tsv00600", "p011-tsv00601", "p011-tsv00603", "p011-tsv00604" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 318.92606626224915, 140.07930286090104, 542.0635744283715, 427.9893324564288 ], "source_line_ids": [ "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021", "pdf-011-line-024", "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-058", "pdf-011-line-061", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11 } ], "title": "Article 13\nCapital Gains" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-072", "pdf-011-line-075", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084", "pdf-011-line-086", "pdf-011-line-089", "pdf-011-line-091" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 469.23798092732653, 542.0635744283715, 561.701394278198 ], "source_line_ids": [ "pdf-011-line-072", "pdf-011-line-075", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084", "pdf-011-line-086", "pdf-011-line-089", "pdf-011-line-091" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00871", "p011-tsv00872", "p011-tsv00873", "p011-tsv00874", "p011-tsv00875", "p011-tsv00876", "p011-tsv00877", "p011-tsv00878", "p011-tsv00879", "p011-tsv00880", "p011-tsv00882", "p011-tsv00883", "p011-tsv00884", "p011-tsv00885", "p011-tsv00886", "p011-tsv00887", "p011-tsv00888", "p011-tsv00889", "p011-tsv00891", "p011-tsv00892", "p011-tsv00893", "p011-tsv00894", "p011-tsv00895", "p011-tsv00896", "p011-tsv00897", "p011-tsv00898", "p011-tsv00899", "p011-tsv00900", "p011-tsv00901", "p011-tsv00903", "p011-tsv00904", "p011-tsv00905", "p011-tsv00906", "p011-tsv00907", "p011-tsv00908", "p011-tsv00909", "p011-tsv00910", "p011-tsv00911", "p011-tsv00913", "p011-tsv00914", "p011-tsv00915", "p011-tsv00916", "p011-tsv00917", "p011-tsv00918", "p011-tsv00919", "p011-tsv00920", "p011-tsv00921", "p011-tsv00922", "p011-tsv00924", "p011-tsv00925", "p011-tsv00926", "p011-tsv00927", "p011-tsv00928", "p011-tsv00929", "p011-tsv00930", "p011-tsv00931", "p011-tsv00932", "p011-tsv00933", "p011-tsv00935", "p011-tsv00936", "p011-tsv00937", "p011-tsv00938", "p011-tsv00939", "p011-tsv00940", "p011-tsv00941", "p011-tsv00942", "p011-tsv00943", "p011-tsv00944", "p011-tsv00946", "p011-tsv00947", "p011-tsv00948", "p011-tsv00949", "p011-tsv00950", "p011-tsv00951", "p011-tsv00952", "p011-tsv00953", "p011-tsv00955", "p011-tsv00956", "p011-tsv00957", "p011-tsv00958", "p011-tsv00959", "p011-tsv00960", "p011-tsv00961", "p011-tsv00962", "p011-tsv00963", "p011-tsv00964", "p011-tsv00965", "p011-tsv00966", "p011-tsv00968", "p011-tsv00969", "p011-tsv00970", "p011-tsv00971", "p011-tsv00972", "p011-tsv00973", "p011-tsv00974", "p011-tsv00975" ], "text": "(1) Income derived by a resident of a Contracting State\nin respect of professional services or other independent\nactivities of a similar nature shall be taxable only in that\nState, unless those services or activities are performed in\nthe other Contracting State over a period or periods ag-\ngregating in the whole 30 days in any 12 month-period\nand the payment for such services and activities is borne\nby a permanent establishment in the other Contracting\nState or a person resident therein, In such a case, the in-\ncome may be taxed in the other State." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-099", "pdf-011-line-101" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 320.3102939804013, 576.9274054587307, 542.3404199720019, 620.3907464649786 ], "source_line_ids": [ "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-099", "pdf-011-line-101" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00979", "p011-tsv00980", "p011-tsv00981", "p011-tsv00982", "p011-tsv00983", "p011-tsv00984", "p011-tsv00985", "p011-tsv00987", "p011-tsv00988", "p011-tsv00989", "p011-tsv00990", "p011-tsv00991", "p011-tsv00992", "p011-tsv00994", "p011-tsv00995", "p011-tsv00996", "p011-tsv00997", "p011-tsv00998", "p011-tsv00999", "p011-tsv01000", "p011-tsv01001", "p011-tsv01002", "p011-tsv01003", "p011-tsv01005", "p011-tsv01006", "p011-tsv01007", "p011-tsv01008", "p011-tsv01009", "p011-tsv01010", "p011-tsv01011", "p011-tsv01013", "p011-tsv01014", "p011-tsv01015" ], "text": "(2) The term \"professional services“ includes, espe-\ncially independent scientific, literary, artistic, education-\nal or teaching activities as well as the independent activ-\nities of physicians, lawyers, engineers, architects, den-\ntists and accountants." } ], "source_heading_line_ids": [ "pdf-011-line-069", "pdf-011-line-070" ], "source_heading_word_ids": [ "p011-tsv00862", "p011-tsv00863", "p011-tsv00865", "p011-tsv00866", "p011-tsv00867" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 442.661670503124, 542.3404199720019, 620.3907464649786 ], "source_line_ids": [ "pdf-011-line-069", "pdf-011-line-070", "pdf-011-line-072", "pdf-011-line-075", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084", "pdf-011-line-086", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-099", "pdf-011-line-101" ], "source_page": 11 } ], "title": "Article 14\nIndependent Personal Services" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-119", "pdf-011-line-120", "pdf-011-line-123" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 320.3102939804013, 673.8202038803025, 542.3404199720019, 745.7977112791845 ], "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-119", "pdf-011-line-120", "pdf-011-line-123" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv01028", "p011-tsv01029", "p011-tsv01030", "p011-tsv01031", "p011-tsv01032", "p011-tsv01033", "p011-tsv01034", "p011-tsv01035", "p011-tsv01036", "p011-tsv01037", "p011-tsv01039", "p011-tsv01040", "p011-tsv01041", "p011-tsv01042", "p011-tsv01043", "p011-tsv01044", "p011-tsv01045", "p011-tsv01047", "p011-tsv01048", "p011-tsv01049", "p011-tsv01050", "p011-tsv01051", "p011-tsv01052", "p011-tsv01053", "p011-tsv01054", "p011-tsv01055", "p011-tsv01056", "p011-tsv01057", "p011-tsv01059", "p011-tsv01060", "p011-tsv01061", "p011-tsv01062", "p011-tsv01063", "p011-tsv01064", "p011-tsv01065", "p011-tsv01066", "p011-tsv01067", "p011-tsv01069", "p011-tsv01070", "p011-tsv01071", "p011-tsv01072", "p011-tsv01073", "p011-tsv01074", "p011-tsv01075", "p011-tsv01076", "p011-tsv01078", "p011-tsv01079", "p011-tsv01080", "p011-tsv01081", "p011-tsv01082", "p011-tsv01083", "p011-tsv01084", "p011-tsv01085", "p011-tsv01086", "p011-tsv01088", "p011-tsv01089", "p011-tsv01090", "p011-tsv01091", "p011-tsv01092", "p011-tsv01093", "p011-tsv01094", "p011-tsv01095", "p011-tsv01096", "p011-tsv01097", "p011-tsv01098", "p011-tsv01100" ], "text": "(1) Subject to the provisions of Articles 16 to 19,\nsalaries, wages and other similar remuneration derived\nby a resident of a Contracting State in respect of an\nemployment shall be taxable only in that State unless\nthe employment is exercised in the other Contracting\nState. If the employment is so exercised, such remunera-\ntion as is derived therefrom may be taxed in that other\nState." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-125", "pdf-011-line-127", "pdf-012-line-004", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016", "pdf-012-line-018", "pdf-012-line-021", "pdf-012-line-024", "pdf-012-line-026" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 320.5871395240317, 752.9954620190728, 542.0635744283715, 770.1593291680368 ], "source_line_ids": [ "pdf-011-line-125", "pdf-011-line-127" ], "source_page": 11 }, { "bbox": [ 296.7784227718152, 76.40689246958237, 518.8085487634157, 191.84774087471226 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016", "pdf-012-line-018", "pdf-012-line-021", "pdf-012-line-024", "pdf-012-line-026" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv01104", "p011-tsv01105", "p011-tsv01106", "p011-tsv01107", "p011-tsv01108", "p011-tsv01109", "p011-tsv01110", "p011-tsv01111", "p011-tsv01113", "p011-tsv01114", "p011-tsv01115", "p011-tsv01116", "p011-tsv01117", "p011-tsv01118", "p011-tsv01119", "p011-tsv01120", "p011-tsv01121", "p012-tsv00534", "p012-tsv00535", "p012-tsv00536", "p012-tsv00537", "p012-tsv00538", "p012-tsv00539", "p012-tsv00540", "p012-tsv00541", "p012-tsv00542", "p012-tsv00543", "p012-tsv00546", "p012-tsv00547", "p012-tsv00548", "p012-tsv00549", "p012-tsv00550", "p012-tsv00551", "p012-tsv00552", "p012-tsv00553", "p012-tsv00554", "p012-tsv00557", "p012-tsv00558", "p012-tsv00559", "p012-tsv00562", "p012-tsv00563", "p012-tsv00564", "p012-tsv00565", "p012-tsv00566", "p012-tsv00567", "p012-tsv00568", "p012-tsv00569", "p012-tsv00570", "p012-tsv00571", "p012-tsv00572", "p012-tsv00573", "p012-tsv00575", "p012-tsv00576", "p012-tsv00577", "p012-tsv00578", "p012-tsv00579", "p012-tsv00580", "p012-tsv00581", "p012-tsv00582", "p012-tsv00583", "p012-tsv00585", "p012-tsv00586", "p012-tsv00587", "p012-tsv00588", "p012-tsv00589", "p012-tsv00590", "p012-tsv00591", "p012-tsv00594", "p012-tsv00595", "p012-tsv00596", "p012-tsv00597", "p012-tsv00598", "p012-tsv00599", "p012-tsv00600", "p012-tsv00601", "p012-tsv00602", "p012-tsv00603", "p012-tsv00604", "p012-tsv00605", "p012-tsv00607", "p012-tsv00608", "p012-tsv00609", "p012-tsv00610", "p012-tsv00611", "p012-tsv00612", "p012-tsv00613", "p012-tsv00614", "p012-tsv00615", "p012-tsv00616", "p012-tsv00617", "p012-tsv00621", "p012-tsv00622", "p012-tsv00623", "p012-tsv00624", "p012-tsv00625", "p012-tsv00626", "p012-tsv00627", "p012-tsv00628", "p012-tsv00629", "p012-tsv00630", "p012-tsv00632", "p012-tsv00633", "p012-tsv00634", "p012-tsv00635", "p012-tsv00636", "p012-tsv00637", "p012-tsv00638", "p012-tsv00639", "p012-tsv00640", "p012-tsv00641", "p012-tsv00643", "p012-tsv00644", "p012-tsv00645", "p012-tsv00646" ], "text": "(2) Notwithstanding the provisions of paragraph (1), re-\nmuneration derived by a resident of a Contracting State\nin respect of an employment exercised in the other Con-\ntracting State shall be taxable only in the first-mention-\ned State if\n(a) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nin the year of assessment concerned; and\n(b) the remuneration is paid by, or on behalf of, an em-\nployer who is not a resident of the other State; and\n(c) the remuneration is not borne by a permanent estab-\nlishment or a fixed base which the employer has in\nthe other State. ." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-027", "pdf-012-line-030", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-036" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.9478861409239, 199.32232818151923, 518.2548576761549, 244.44668858927983 ], "source_line_ids": [ "pdf-012-line-027", "pdf-012-line-030", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-036" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00650", "p012-tsv00651", "p012-tsv00652", "p012-tsv00653", "p012-tsv00654", "p012-tsv00655", "p012-tsv00656", "p012-tsv00658", "p012-tsv00659", "p012-tsv00660", "p012-tsv00661", "p012-tsv00662", "p012-tsv00663", "p012-tsv00664", "p012-tsv00665", "p012-tsv00667", "p012-tsv00668", "p012-tsv00669", "p012-tsv00670", "p012-tsv00671", "p012-tsv00672", "p012-tsv00673", "p012-tsv00674", "p012-tsv00675", "p012-tsv00677", "p012-tsv00678", "p012-tsv00679", "p012-tsv00680", "p012-tsv00681", "p012-tsv00682", "p012-tsv00683", "p012-tsv00684", "p012-tsv00685", "p012-tsv00686", "p012-tsv00687", "p012-tsv00689", "p012-tsv00690", "p012-tsv00691", "p012-tsv00692", "p012-tsv00693", "p012-tsv00694", "p012-tsv00695", "p012-tsv00696" ], "text": "(3) Notwithstanding the preceding provisions of this\nArticle, remuneration in respect of an employment exer-\ncised aboard a ship or aircraft in international traffic,\nmay be taxed in the Contracting State in which the piace\nof effective management of the enterprise is situated." } ], "source_heading_line_ids": [ "pdf-011-line-105", "pdf-011-line-107" ], "source_heading_word_ids": [ "p011-tsv01019", "p011-tsv01020", "p011-tsv01022", "p011-tsv01023", "p011-tsv01024" ], "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 320.3102939804013, 646.6902203222623, 542.3404199720019, 770.1593291680368 ], "source_line_ids": [ "pdf-011-line-105", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-119", "pdf-011-line-120", "pdf-011-line-123", "pdf-011-line-125", "pdf-011-line-127" ], "source_page": 11 }, { "bbox": [ 295.9478861409239, 76.40689246958237, 518.8085487634157, 244.44668858927983 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016", "pdf-012-line-018", "pdf-012-line-021", "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-027", "pdf-012-line-030", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-036" ], "source_page": 12 } ], "title": "Article 15\nDependent Personal Services" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-045", "pdf-012-line-046", "pdf-012-line-049", "pdf-012-line-051" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 296.22473168455434, 294.55410720157846, 518.5317032197853, 338.8479579085827 ], "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-045", "pdf-012-line-046", "pdf-012-line-049", "pdf-012-line-051" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00708", "p012-tsv00709", "p012-tsv00710", "p012-tsv00711", "p012-tsv00712", "p012-tsv00713", "p012-tsv00714", "p012-tsv00715", "p012-tsv00716", "p012-tsv00718", "p012-tsv00719", "p012-tsv00720", "p012-tsv00721", "p012-tsv00722", "p012-tsv00723", "p012-tsv00724", "p012-tsv00725", "p012-tsv00726", "p012-tsv00727", "p012-tsv00728", "p012-tsv00730", "p012-tsv00731", "p012-tsv00732", "p012-tsv00733", "p012-tsv00734", "p012-tsv00735", "p012-tsv00736", "p012-tsv00737", "p012-tsv00738", "p012-tsv00739", "p012-tsv00740", "p012-tsv00741", "p012-tsv00743", "p012-tsv00744", "p012-tsv00745", "p012-tsv00746", "p012-tsv00747", "p012-tsv00748", "p012-tsv00749", "p012-tsv00750", "p012-tsv00751", "p012-tsv00752", "p012-tsv00753", "p012-tsv00755", "p012-tsv00756" ], "text": "Directors’ fees and similar payments derived by a resi-\ndent of a Contracting State in his capacity as a member\nof the board of directors of a company which is a resi-\ndent of the other Contracting State may be taxed in that\nother State." } ], "source_heading_line_ids": [ "pdf-012-line-039", "pdf-012-line-041" ], "source_heading_word_ids": [ "p012-tsv00700", "p012-tsv00701", "p012-tsv00703", "p012-tsv00704" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 296.22473168455434, 268.53146991121343, 518.5317032197853, 338.8479579085827 ], "source_line_ids": [ "pdf-012-line-039", "pdf-012-line-041", "pdf-012-line-042", "pdf-012-line-045", "pdf-012-line-046", "pdf-012-line-049", "pdf-012-line-051" ], "source_page": 12 } ], "title": "Article 16\nDirectors' Fees" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-058", "pdf-012-line-060", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-066", "pdf-012-line-068" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.9478861409239, 392.00057875698786, 518.8085487634157, 444.8763630384742 ], "source_line_ids": [ "pdf-012-line-058", "pdf-012-line-060", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-066", "pdf-012-line-068" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00769", "p012-tsv00770", "p012-tsv00771", "p012-tsv00772", "p012-tsv00773", "p012-tsv00774", "p012-tsv00775", "p012-tsv00776", "p012-tsv00778", "p012-tsv00779", "p012-tsv00780", "p012-tsv00781", "p012-tsv00782", "p012-tsv00783", "p012-tsv00784", "p012-tsv00785", "p012-tsv00787", "p012-tsv00788", "p012-tsv00789", "p012-tsv00790", "p012-tsv00791", "p012-tsv00792", "p012-tsv00793", "p012-tsv00794", "p012-tsv00796", "p012-tsv00797", "p012-tsv00798", "p012-tsv00799", "p012-tsv00800", "p012-tsv00801", "p012-tsv00802", "p012-tsv00803", "p012-tsv00805", "p012-tsv00806", "p012-tsv00807", "p012-tsv00808", "p012-tsv00809", "p012-tsv00810", "p012-tsv00811", "p012-tsv00812", "p012-tsv00813", "p012-tsv00814", "p012-tsv00815", "p012-tsv00817", "p012-tsv00818", "p012-tsv00819", "p012-tsv00820" ], "text": "(1) Notwithstanding the provisions of Articles 14 and\n15, income derived by public entertainers, such as\ntheatre, motion picture, radio or television artistes, and\nmusicians, and by athletes, from their personal activities\nas such may be taxed in the Contracting State in which\nthese activities are exercised." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.6710405972935, 452.35095034528115, 518.2548576761549, 514.9160144689247 ], "source_line_ids": [ "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00824", "p012-tsv00825", "p012-tsv00826", "p012-tsv00827", "p012-tsv00828", "p012-tsv00829", "p012-tsv00830", "p012-tsv00831", "p012-tsv00832", "p012-tsv00833", "p012-tsv00835", "p012-tsv00836", "p012-tsv00837", "p012-tsv00838", "p012-tsv00839", "p012-tsv00840", "p012-tsv00841", "p012-tsv00842", "p012-tsv00843", "p012-tsv00844", "p012-tsv00846", "p012-tsv00847", "p012-tsv00848", "p012-tsv00849", "p012-tsv00850", "p012-tsv00851", "p012-tsv00852", "p012-tsv00853", "p012-tsv00854", "p012-tsv00856", "p012-tsv00857", "p012-tsv00858", "p012-tsv00859", "p012-tsv00860", "p012-tsv00861", "p012-tsv00862", "p012-tsv00863", "p012-tsv00865", "p012-tsv00866", "p012-tsv00867", "p012-tsv00868", "p012-tsv00869", "p012-tsv00870", "p012-tsv00871", "p012-tsv00872", "p012-tsv00873", "p012-tsv00875", "p012-tsv00876", "p012-tsv00877", "p012-tsv00878", "p012-tsv00879", "p012-tsv00880", "p012-tsv00881", "p012-tsv00882", "p012-tsv00883", "p012-tsv00885", "p012-tsv00886", "p012-tsv00887", "p012-tsv00888", "p012-tsv00889" ], "text": "(2) Where the services of a public entertainer or an\nathlete are provided in a Contracting State by an enter-\nprise of the other Contracting State, the income derived\nfrom providing those services by such enterprise may,\nnotwithstanding the provisions of Article 7, be taxed in\nthe Contracting State in which the activities of the\nartiste or athlete are exercised." } ], "source_heading_line_ids": [ "pdf-012-line-054", "pdf-012-line-056" ], "source_heading_word_ids": [ "p012-tsv00760", "p012-tsv00761", "p012-tsv00763", "p012-tsv00764", "p012-tsv00765" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.6710405972935, 364.8705951989477, 518.8085487634157, 514.9160144689247 ], "source_line_ids": [ "pdf-012-line-054", "pdf-012-line-056", "pdf-012-line-058", "pdf-012-line-060", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-066", "pdf-012-line-068", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082" ], "source_page": 12 } ], "title": "Article 17\nArtistes and Athletes" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-095", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.6710405972935, 560.0403748766853, 518.5317032197853, 641.1534889838869 ], "source_line_ids": [ "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-095", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00901", "p012-tsv00902", "p012-tsv00903", "p012-tsv00904", "p012-tsv00905", "p012-tsv00906", "p012-tsv00907", "p012-tsv00908", "p012-tsv00910", "p012-tsv00911", "p012-tsv00912", "p012-tsv00913", "p012-tsv00914", "p012-tsv00915", "p012-tsv00916", "p012-tsv00917", "p012-tsv00918", "p012-tsv00919", "p012-tsv00921", "p012-tsv00922", "p012-tsv00923", "p012-tsv00924", "p012-tsv00925", "p012-tsv00926", "p012-tsv00927", "p012-tsv00928", "p012-tsv00929", "p012-tsv00931", "p012-tsv00932", "p012-tsv00933", "p012-tsv00934", "p012-tsv00935", "p012-tsv00936", "p012-tsv00937", "p012-tsv00938", "p012-tsv00939", "p012-tsv00941", "p012-tsv00942", "p012-tsv00943", "p012-tsv00944", "p012-tsv00945", "p012-tsv00946", "p012-tsv00947", "p012-tsv00948", "p012-tsv00949", "p012-tsv00950", "p012-tsv00952", "p012-tsv00953", "p012-tsv00954", "p012-tsv00955", "p012-tsv00956", "p012-tsv00957", "p012-tsv00958", "p012-tsv00959", "p012-tsv00960", "p012-tsv00961", "p012-tsv00962", "p012-tsv00964", "p012-tsv00965", "p012-tsv00966", "p012-tsv00967", "p012-tsv00968", "p012-tsv00969", "p012-tsv00970", "p012-tsv00971", "p012-tsv00972", "p012-tsv00974", "p012-tsv00975", "p012-tsv00976", "p012-tsv00977", "p012-tsv00978", "p012-tsv00979", "p012-tsv00980", "p012-tsv00981", "p012-tsv00982", "p012-tsv00984" ], "text": "(1) Remuneration, including pensions, paid by, or out\nof funds created by a Contracting State, a Land, a\npolitical subdivision or a local authority thereof to any\nindividual in respect of an employment shall be taxed\nonly in that State. If, however, the employment is exer-\ncised in the other Contracting State by a national of that\nState not being a national of the first-mentioned State,\nthe remuneration shall be taxable only in that other\nState." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-112", "pdf-012-line-114", "pdf-012-line-117" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.9478861409239, 676.3117329825715, 518.5317032197853, 721.9897665241697 ], "source_line_ids": [ "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-112", "pdf-012-line-114", "pdf-012-line-117" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00988", "p012-tsv00989", "p012-tsv00990", "p012-tsv00991", "p012-tsv00992", "p012-tsv00993", "p012-tsv00994", "p012-tsv00995", "p012-tsv00996", "p012-tsv00997", "p012-tsv00999", "p012-tsv01000", "p012-tsv01001", "p012-tsv01002", "p012-tsv01003", "p012-tsv01004", "p012-tsv01005", "p012-tsv01006", "p012-tsv01007", "p012-tsv01009", "p012-tsv01010", "p012-tsv01011", "p012-tsv01012", "p012-tsv01013", "p012-tsv01014", "p012-tsv01015", "p012-tsv01016", "p012-tsv01017", "p012-tsv01019", "p012-tsv01020", "p012-tsv01021", "p012-tsv01022", "p012-tsv01023", "p012-tsv01024", "p012-tsv01025", "p012-tsv01026", "p012-tsv01027", "p012-tsv01028", "p012-tsv01030", "p012-tsv01031", "p012-tsv01032", "p012-tsv01033", "p012-tsv01034", "p012-tsv01035", "p012-tsv01036" ], "text": "(2) The provisions of Articles 15, 16 and 17 shall\napply to remuneration in respect of an employment in\nconnection with any business carried on by a Contract-\ning State, a Land, a political subdivision or a local\nauthority thereof for the purpose of profit." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-118", "pdf-012-line-121", "pdf-012-line-122", "pdf-012-line-125", "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 295.9478861409239, 728.0801709963827, 519.0853943070462, 764.0689246958237 ], "source_line_ids": [ "pdf-012-line-118", "pdf-012-line-121", "pdf-012-line-122", "pdf-012-line-125" ], "source_page": 12 }, { "bbox": [ 316.7113019132058, 76.1300559026636, 539.0182734484367, 111.01146333442946 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv01040", "p012-tsv01041", "p012-tsv01042", "p012-tsv01043", "p012-tsv01044", "p012-tsv01045", "p012-tsv01046", "p012-tsv01047", "p012-tsv01048", "p012-tsv01050", "p012-tsv01051", "p012-tsv01052", "p012-tsv01053", "p012-tsv01054", "p012-tsv01055", "p012-tsv01056", "p012-tsv01057", "p012-tsv01058", "p012-tsv01060", "p012-tsv01061", "p012-tsv01062", "p012-tsv01063", "p012-tsv01064", "p012-tsv01065", "p012-tsv01066", "p012-tsv01067", "p012-tsv01068", "p012-tsv01070", "p012-tsv01071", "p012-tsv01072", "p012-tsv01073", "p012-tsv01074", "p012-tsv01075", "p012-tsv01076", "p012-tsv01077", "p012-tsv01078", "p013-tsv00576", "p013-tsv00577", "p013-tsv00578", "p013-tsv00579", "p013-tsv00580", "p013-tsv00581", "p013-tsv00582", "p013-tsv00583", "p013-tsv00585", "p013-tsv00586", "p013-tsv00587", "p013-tsv00588", "p013-tsv00589", "p013-tsv00590", "p013-tsv00591", "p013-tsv00592", "p013-tsv00594", "p013-tsv00595", "p013-tsv00596", "p013-tsv00597", "p013-tsv00598", "p013-tsv00599", "p013-tsv00600", "p013-tsv00601", "p013-tsv00603", "p013-tsv00604", "p013-tsv00605", "p013-tsv00606", "p013-tsv00607", "p013-tsv00608", "p013-tsv00609", "p013-tsv00610" ], "text": "(3) The provisions of paragraph (1) shall likewise apply\nin respect of remuneration paid, under a development as-\nsistance programme of a Contracting State, a Land, a\npolitical subdivision or a local authority thereof, out of\nfunds exclusively supplied by that State, those Länder,\npolitical subdivisions or local authorities thereof, to a\nspecialist or volunteer seconded to the other Contracting\nState with the consent of that other State." } ], "source_heading_line_ids": [ "pdf-012-line-084", "pdf-012-line-086" ], "source_heading_word_ids": [ "p012-tsv00893", "p012-tsv00894", "p012-tsv00896", "p012-tsv00897" ], "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 295.6710405972935, 533.187227885564, 519.0853943070462, 764.0689246958237 ], "source_line_ids": [ "pdf-012-line-084", "pdf-012-line-086", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-095", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-112", "pdf-012-line-114", "pdf-012-line-117", "pdf-012-line-118", "pdf-012-line-121", "pdf-012-line-122", "pdf-012-line-125" ], "source_page": 12 }, { "bbox": [ 316.7113019132058, 76.1300559026636, 539.0182734484367, 111.01146333442946 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010" ], "source_page": 13 } ], "title": "Article 18\nPublic Funds" }, { "id": "article-19", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-016", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 316.7113019132058, 151.98327523840842, 539.2951189920672, 187.6951923709306 ], "source_line_ids": [ "pdf-013-line-016", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00621", "p013-tsv00622", "p013-tsv00623", "p013-tsv00624", "p013-tsv00625", "p013-tsv00626", "p013-tsv00627", "p013-tsv00628", "p013-tsv00629", "p013-tsv00630", "p013-tsv00631", "p013-tsv00633", "p013-tsv00634", "p013-tsv00635", "p013-tsv00636", "p013-tsv00637", "p013-tsv00638", "p013-tsv00639", "p013-tsv00640", "p013-tsv00641", "p013-tsv00642", "p013-tsv00643", "p013-tsv00645", "p013-tsv00646", "p013-tsv00647", "p013-tsv00648", "p013-tsv00649", "p013-tsv00650", "p013-tsv00651", "p013-tsv00652", "p013-tsv00653", "p013-tsv00654", "p013-tsv00655", "p013-tsv00657", "p013-tsv00658", "p013-tsv00659", "p013-tsv00660" ], "text": "(tl) Any pension (other than a pension of the kind re-\nferred to in paragraph (1) of Article 18) and any annuity\npaid to a resident of a Contracting State shall be taxable\nonly in that State." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-024", "pdf-013-line-026", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-032" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 316.7113019132058, 192.6782505754686, 539.2951189920672, 238.07944755014796 ], "source_line_ids": [ "pdf-013-line-024", "pdf-013-line-026", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-032" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00664", "p013-tsv00665", "p013-tsv00666", "p013-tsv00667", "p013-tsv00668", "p013-tsv00669", "p013-tsv00670", "p013-tsv00671", "p013-tsv00672", "p013-tsv00674", "p013-tsv00675", "p013-tsv00676", "p013-tsv00677", "p013-tsv00678", "p013-tsv00679", "p013-tsv00680", "p013-tsv00681", "p013-tsv00682", "p013-tsv00683", "p013-tsv00685", "p013-tsv00686", "p013-tsv00687", "p013-tsv00688", "p013-tsv00689", "p013-tsv00690", "p013-tsv00691", "p013-tsv00692", "p013-tsv00693", "p013-tsv00695", "p013-tsv00696", "p013-tsv00697", "p013-tsv00698", "p013-tsv00699", "p013-tsv00700", "p013-tsv00701", "p013-tsv00702", "p013-tsv00703", "p013-tsv00704", "p013-tsv00706", "p013-tsv00707", "p013-tsv00708", "p013-tsv00709", "p013-tsv00710", "p013-tsv00711" ], "text": "(2) The term “annuity” means a stated sum payable\nperiodically at stated times, during life or during a speci-\nfied or ascertainable period of time, under an obligation\nto make the payments in return for adequate and full\nconsideration in money or money's worth." } ], "source_heading_line_ids": [ "pdf-013-line-012", "pdf-013-line-014" ], "source_heading_word_ids": [ "p013-tsv00614", "p013-tsv00615", "p013-tsv00617" ], "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 316.7113019132058, 124.8532916803683, 539.2951189920672, 238.07944755014796 ], "source_line_ids": [ "pdf-013-line-012", "pdf-013-line-014", "pdf-013-line-016", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-024", "pdf-013-line-026", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-032" ], "source_page": 13 } ], "title": "Article 19\nPensions" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-054", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-060" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 317.26499300046663, 303.68971390989805, 539.848810079328, 404.7350608352516 ], "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-054", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-060" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00725", "p013-tsv00726", "p013-tsv00727", "p013-tsv00728", "p013-tsv00729", "p013-tsv00730", "p013-tsv00731", "p013-tsv00732", "p013-tsv00733", "p013-tsv00734", "p013-tsv00736", "p013-tsv00737", "p013-tsv00738", "p013-tsv00739", "p013-tsv00740", "p013-tsv00741", "p013-tsv00742", "p013-tsv00743", "p013-tsv00744", "p013-tsv00745", "p013-tsv00747", "p013-tsv00748", "p013-tsv00749", "p013-tsv00750", "p013-tsv00751", "p013-tsv00752", "p013-tsv00753", "p013-tsv00754", "p013-tsv00755", "p013-tsv00757", "p013-tsv00758", "p013-tsv00759", "p013-tsv00760", "p013-tsv00761", "p013-tsv00762", "p013-tsv00763", "p013-tsv00764", "p013-tsv00765", "p013-tsv00767", "p013-tsv00768", "p013-tsv00769", "p013-tsv00770", "p013-tsv00771", "p013-tsv00772", "p013-tsv00773", "p013-tsv00774", "p013-tsv00775", "p013-tsv00776", "p013-tsv00778", "p013-tsv00779", "p013-tsv00780", "p013-tsv00781", "p013-tsv00782", "p013-tsv00783", "p013-tsv00784", "p013-tsv00785", "p013-tsv00786", "p013-tsv00787", "p013-tsv00789", "p013-tsv00790", "p013-tsv00791", "p013-tsv00792", "p013-tsv00793", "p013-tsv00794", "p013-tsv00795", "p013-tsv00796", "p013-tsv00797", "p013-tsv00799", "p013-tsv00800", "p013-tsv00801", "p013-tsv00802", "p013-tsv00803", "p013-tsv00804", "p013-tsv00805", "p013-tsv00806", "p013-tsv00807", "p013-tsv00808", "p013-tsv00810", "p013-tsv00811", "p013-tsv00812", "p013-tsv00813", "p013-tsv00814", "p013-tsv00815", "p013-tsv00816", "p013-tsv00817", "p013-tsv00818", "p013-tsv00820", "p013-tsv00821", "p013-tsv00822", "p013-tsv00823", "p013-tsv00824", "p013-tsv00825", "p013-tsv00826", "p013-tsv00827", "p013-tsv00828", "p013-tsv00830", "p013-tsv00831", "p013-tsv00832", "p013-tsv00833", "p013-tsv00834", "p013-tsv00835", "p013-tsv00836", "p013-tsv00837", "p013-tsv00838", "p013-tsv00839", "p013-tsv00840" ], "text": "(1) An individual who is a resident of a Gontracting\nState at the time he becomes temporarily present in the\nother Contracting State, at the invitation of that other\nContracting State or of a university or other educational\ninstitution in that other State, for the primary purpose of\nteaching or engaging in research, or both, at a university\nor other educational institution shall be exempt from tax\nby that other Contracting State on his income from per-\nsonal services for teaching or research at such university\nor educational institution, for a period not exceeding two\nyears from the date of his arrival in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-068", "pdf-013-line-069", "pdf-013-line-072", "pdf-013-line-074", "pdf-013-line-075", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-087", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 317.81868408772743, 419.4073988819467, 540.4025011665889, 610.7014666228214 ], "source_line_ids": [ "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-068", "pdf-013-line-069", "pdf-013-line-072", "pdf-013-line-074", "pdf-013-line-075", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-087", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00844", "p013-tsv00845", "p013-tsv00846", "p013-tsv00847", "p013-tsv00848", "p013-tsv00849", "p013-tsv00850", "p013-tsv00851", "p013-tsv00852", "p013-tsv00853", "p013-tsv00855", "p013-tsv00856", "p013-tsv00857", "p013-tsv00858", "p013-tsv00859", "p013-tsv00860", "p013-tsv00861", "p013-tsv00863", "p013-tsv00864", "p013-tsv00865", "p013-tsv00866", "p013-tsv00867", "p013-tsv00868", "p013-tsv00869", "p013-tsv00870", "p013-tsv00871", "p013-tsv00873", "p013-tsv00874", "p013-tsv00875", "p013-tsv00876", "p013-tsv00877", "p013-tsv00878", "p013-tsv00879", "p013-tsv00880", "p013-tsv00881", "p013-tsv00882", "p013-tsv00884", "p013-tsv00885", "p013-tsv00886", "p013-tsv00887", "p013-tsv00888", "p013-tsv00889", "p013-tsv00890", "p013-tsv00891", "p013-tsv00893", "p013-tsv00894", "p013-tsv00895", "p013-tsv00896", "p013-tsv00897", "p013-tsv00898", "p013-tsv00899", "p013-tsv00900", "p013-tsv00901", "p013-tsv00902", "p013-tsv00903", "p013-tsv00905", "p013-tsv00906", "p013-tsv00907", "p013-tsv00908", "p013-tsv00909", "p013-tsv00910", "p013-tsv00911", "p013-tsv00912", "p013-tsv00913", "p013-tsv00915", "p013-tsv00916", "p013-tsv00917", "p013-tsv00918", "p013-tsv00919", "p013-tsv00920", "p013-tsv00921", "p013-tsv00922", "p013-tsv00923", "p013-tsv00924", "p013-tsv00925", "p013-tsv00926", "p013-tsv00928", "p013-tsv00929", "p013-tsv00930", "p013-tsv00931", "p013-tsv00932", "p013-tsv00933", "p013-tsv00934", "p013-tsv00935", "p013-tsv00936", "p013-tsv00937", "p013-tsv00938", "p013-tsv00940", "p013-tsv00941", "p013-tsv00945", "p013-tsv00946", "p013-tsv00947", "p013-tsv00948", "p013-tsv00949", "p013-tsv00950", "p013-tsv00951", "p013-tsv00952", "p013-tsv00953", "p013-tsv00954", "p013-tsv00956", "p013-tsv00957", "p013-tsv00958", "p013-tsv00959", "p013-tsv00960", "p013-tsv00964", "p013-tsv00965", "p013-tsv00966", "p013-tsv00967", "p013-tsv00968", "p013-tsv00969", "p013-tsv00970", "p013-tsv00971", "p013-tsv00972", "p013-tsv00973", "p013-tsv00975", "p013-tsv00976", "p013-tsv00977", "p013-tsv00978", "p013-tsv00979", "p013-tsv00980", "p013-tsv00981", "p013-tsv00982", "p013-tsv00984", "p013-tsv00985", "p013-tsv00986", "p013-tsv00987", "p013-tsv00988", "p013-tsv00989", "p013-tsv00990", "p013-tsv00991", "p013-tsv00992", "p013-tsv00994", "p013-tsv00995", "p013-tsv00996", "p013-tsv00997", "p013-tsv00998", "p013-tsv00999", "p013-tsv01000", "p013-tsv01001", "p013-tsv01003", "p013-tsv01004", "p013-tsv01005", "p013-tsv01006", "p013-tsv01007", "p013-tsv01008", "p013-tsv01009", "p013-tsv01010", "p013-tsv01012", "p013-tsv01013", "p013-tsv01014", "p013-tsv01015", "p013-tsv01016", "p013-tsv01017", "p013-tsv01018", "p013-tsv01019", "p013-tsv01020" ], "text": "(2) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely as a student at a university, college, school or\nother similar educational institution in that other State\nor as a business apprentice (including in the case of the\nFederal Republic of Germany a Volontär or a Praktikant)\nshall, from the date of his first arrival in that other State\nin connection with that visit, be exempt from tax in that\nother State\n(a) on all remittances from abroad for purposes of his\nmaintenance, education or training; and\n(b) for a period not exceeding in the aggregate three\nyears, on any remuneration not exceeding 6000 DM\nor the equivalent in Jamaican currency for the ca-\nlendar year for personal services rendered in that\nother Contracting State with a view to supplement-\ning the resources available to him for such purposes." }, { "id": "para-3", "source_line_ids": [ "pdf-013-line-103", "pdf-013-line-106", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-128", "pdf-013-line-130", "pdf-014-line-005", "pdf-014-line-007" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 318.37237517498835, 622.6054390003288, 540.6793467102192, 763.5152515619861 ], "source_line_ids": [ "pdf-013-line-103", "pdf-013-line-106", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-128", "pdf-013-line-130" ], "source_page": 13 }, { "bbox": [ 297.33211385907606, 83.05097007563302, 519.9159309379374, 100.21483722459718 ], "source_line_ids": [ "pdf-014-line-005", "pdf-014-line-007" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv01024", "p013-tsv01025", "p013-tsv01026", "p013-tsv01027", "p013-tsv01028", "p013-tsv01029", "p013-tsv01030", "p013-tsv01031", "p013-tsv01032", "p013-tsv01033", "p013-tsv01035", "p013-tsv01036", "p013-tsv01037", "p013-tsv01038", "p013-tsv01039", "p013-tsv01040", "p013-tsv01041", "p013-tsv01043", "p013-tsv01044", "p013-tsv01045", "p013-tsv01046", "p013-tsv01047", "p013-tsv01048", "p013-tsv01049", "p013-tsv01050", "p013-tsv01051", "p013-tsv01053", "p013-tsv01054", "p013-tsv01055", "p013-tsv01056", "p013-tsv01057", "p013-tsv01058", "p013-tsv01059", "p013-tsv01060", "p013-tsv01061", "p013-tsv01062", "p013-tsv01063", "p013-tsv01065", "p013-tsv01066", "p013-tsv01067", "p013-tsv01068", "p013-tsv01069", "p013-tsv01070", "p013-tsv01071", "p013-tsv01072", "p013-tsv01073", "p013-tsv01074", "p013-tsv01076", "p013-tsv01077", "p013-tsv01078", "p013-tsv01079", "p013-tsv01080", "p013-tsv01081", "p013-tsv01082", "p013-tsv01084", "p013-tsv01085", "p013-tsv01086", "p013-tsv01087", "p013-tsv01088", "p013-tsv01089", "p013-tsv01090", "p013-tsv01091", "p013-tsv01093", "p013-tsv01094", "p013-tsv01095", "p013-tsv01096", "p013-tsv01097", "p013-tsv01098", "p013-tsv01099", "p013-tsv01100", "p013-tsv01101", "p013-tsv01103", "p013-tsv01104", "p013-tsv01105", "p013-tsv01106", "p013-tsv01107", "p013-tsv01108", "p013-tsv01109", "p013-tsv01110", "p013-tsv01111", "p013-tsv01112", "p013-tsv01113", "p013-tsv01115", "p013-tsv01116", "p013-tsv01117", "p013-tsv01118", "p013-tsv01119", "p013-tsv01120", "p013-tsv01121", "p013-tsv01122", "p013-tsv01123", "p013-tsv01124", "p013-tsv01125", "p013-tsv01129", "p013-tsv01130", "p013-tsv01131", "p013-tsv01132", "p013-tsv01133", "p013-tsv01134", "p013-tsv01135", "p013-tsv01136", "p013-tsv01137", "p013-tsv01138", "p013-tsv01140", "p014-tsv00509", "p014-tsv00510", "p014-tsv00511", "p014-tsv00512", "p014-tsv00513", "p014-tsv00514", "p014-tsv00515", "p014-tsv00516", "p014-tsv00517", "p014-tsv00518", "p014-tsv00520", "p014-tsv00521", "p014-tsv00522", "p014-tsv00523", "p014-tsv00524" ], "text": "(3) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely for the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a scien-\ntific, educational, religious or charitable organisation or\nunder a technical assistance programme entered into by\nthe Government of a Contracting State shall, from the\ndate of his first arrival in that other State in connection\nwith that visit, be exempt from tax in that other State\n{a) on the amount of such grant, allowance or award;\nand\n(b) on all remittances from abroad for the purposes of\nhis maintenance, education or training." } ], "source_heading_line_ids": [ "pdf-013-line-035", "pdf-013-line-037" ], "source_heading_word_ids": [ "p013-tsv00715", "p013-tsv00716", "p013-tsv00718", "p013-tsv00719", "p013-tsv00720", "p013-tsv00721" ], "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 317.26499300046663, 266.8704505097008, 540.6793467102192, 763.5152515619861 ], "source_line_ids": [ "pdf-013-line-035", "pdf-013-line-037", "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-054", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-060", "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-068", "pdf-013-line-069", "pdf-013-line-072", "pdf-013-line-074", "pdf-013-line-075", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-087", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-106", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-128", "pdf-013-line-130" ], "source_page": 13 }, { "bbox": [ 297.33211385907606, 83.05097007563302, 519.9159309379374, 100.21483722459718 ], "source_line_ids": [ "pdf-014-line-005", "pdf-014-line-007" ], "source_page": 14 } ], "title": "Article 20\nTeachers, Students and Trainees" }, { "id": "article-21", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-017", "pdf-014-line-019" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 145.062361065439, 519.639085394307, 179.39009536336732 ], "source_line_ids": [ "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-017", "pdf-014-line-019" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00538", "p014-tsv00539", "p014-tsv00540", "p014-tsv00541", "p014-tsv00542", "p014-tsv00543", "p014-tsv00544", "p014-tsv00545", "p014-tsv00546", "p014-tsv00547", "p014-tsv00549", "p014-tsv00550", "p014-tsv00551", "p014-tsv00552", "p014-tsv00553", "p014-tsv00554", "p014-tsv00555", "p014-tsv00556", "p014-tsv00557", "p014-tsv00559", "p014-tsv00560", "p014-tsv00561", "p014-tsv00562", "p014-tsv00563", "p014-tsv00564", "p014-tsv00565", "p014-tsv00566", "p014-tsv00567", "p014-tsv00568", "p014-tsv00570" ], "text": "Items of income of a resident of a Contracting State\nwhich are not expressly mentioned in the foregoing Arti-\ncles of this Agreement shall be taxable only in that\nState." } ], "source_heading_line_ids": [ "pdf-014-line-010", "pdf-014-line-012" ], "source_heading_word_ids": [ "p014-tsv00528", "p014-tsv00529", "p014-tsv00531", "p014-tsv00532", "p014-tsv00533", "p014-tsv00534" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 117.93237750739888, 519.639085394307, 179.39009536336732 ], "source_line_ids": [ "pdf-014-line-010", "pdf-014-line-012", "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-017", "pdf-014-line-019" ], "source_page": 14 } ], "title": "Article 21\nIncome not expressly mentioned" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-029" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 216.4861953304834, 519.3622398506766, 243.06250575468596 ], "source_line_ids": [ "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-029" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00581", "p014-tsv00582", "p014-tsv00583", "p014-tsv00584", "p014-tsv00585", "p014-tsv00586", "p014-tsv00587", "p014-tsv00589", "p014-tsv00590", "p014-tsv00591", "p014-tsv00592", "p014-tsv00593", "p014-tsv00594", "p014-tsv00595", "p014-tsv00596", "p014-tsv00597", "p014-tsv00598", "p014-tsv00599", "p014-tsv00600", "p014-tsv00602", "p014-tsv00603", "p014-tsv00604", "p014-tsv00605", "p014-tsv00606", "p014-tsv00607", "p014-tsv00608", "p014-tsv00609" ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph (2) of Article 6, may be taxed in the\nContracting State in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-040", "pdf-014-line-042" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.5015772281848, 248.87607365998028, 519.639085394307, 304.2433870437356 ], "source_line_ids": [ "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-040", "pdf-014-line-042" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00613", "p014-tsv00614", "p014-tsv00615", "p014-tsv00616", "p014-tsv00617", "p014-tsv00618", "p014-tsv00619", "p014-tsv00621", "p014-tsv00622", "p014-tsv00623", "p014-tsv00624", "p014-tsv00625", "p014-tsv00626", "p014-tsv00627", "p014-tsv00628", "p014-tsv00629", "p014-tsv00631", "p014-tsv00632", "p014-tsv00633", "p014-tsv00634", "p014-tsv00635", "p014-tsv00636", "p014-tsv00637", "p014-tsv00638", "p014-tsv00639", "p014-tsv00641", "p014-tsv00642", "p014-tsv00643", "p014-tsv00644", "p014-tsv00645", "p014-tsv00646", "p014-tsv00647", "p014-tsv00648", "p014-tsv00649", "p014-tsv00650", "p014-tsv00652", "p014-tsv00653", "p014-tsv00654", "p014-tsv00655", "p014-tsv00656", "p014-tsv00657", "p014-tsv00658", "p014-tsv00659", "p014-tsv00660", "p014-tsv00661", "p014-tsv00663", "p014-tsv00664", "p014-tsv00665", "p014-tsv00666", "p014-tsv00667", "p014-tsv00668", "p014-tsv00669", "p014-tsv00670" ], "text": "(2} Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise, or by movable property pertaining\nto a fixed base used for the performance of professional\nservices, may be taxed in the Contracting State in which\nthe permanent establishment or fixed base is situated." }, { "id": "para-3", "source_line_ids": [ "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-052" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.5015772281848, 309.78011838211114, 519.3622398506766, 355.18131535679055 ], "source_line_ids": [ "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-052" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00674", "p014-tsv00675", "p014-tsv00676", "p014-tsv00677", "p014-tsv00678", "p014-tsv00679", "p014-tsv00680", "p014-tsv00681", "p014-tsv00683", "p014-tsv00684", "p014-tsv00685", "p014-tsv00686", "p014-tsv00687", "p014-tsv00688", "p014-tsv00689", "p014-tsv00690", "p014-tsv00692", "p014-tsv00693", "p014-tsv00694", "p014-tsv00695", "p014-tsv00696", "p014-tsv00697", "p014-tsv00698", "p014-tsv00699", "p014-tsv00700", "p014-tsv00701", "p014-tsv00702", "p014-tsv00704", "p014-tsv00705", "p014-tsv00706", "p014-tsv00707", "p014-tsv00708", "p014-tsv00709", "p014-tsv00710", "p014-tsv00711", "p014-tsv00712", "p014-tsv00714", "p014-tsv00715", "p014-tsv00716", "p014-tsv00717", "p014-tsv00718", "p014-tsv00719" ], "text": "(3) Ships and aircraft operated in international traffic\nand movable property pertaining to the operation of\nsuch ships and aircraft, shall be taxable only in the Con-\ntracting State in which the place of effective manage-\nment of the enterprise is situated." }, { "id": "para-4", "source_line_ids": [ "pdf-014-line-054", "pdf-014-line-057" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 370.40732653732323, 519.3622398506766, 388.12486682012496 ], "source_line_ids": [ "pdf-014-line-054", "pdf-014-line-057" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00723", "p014-tsv00724", "p014-tsv00725", "p014-tsv00726", "p014-tsv00727", "p014-tsv00728", "p014-tsv00729", "p014-tsv00730", "p014-tsv00731", "p014-tsv00732", "p014-tsv00733", "p014-tsv00734", "p014-tsv00736", "p014-tsv00737", "p014-tsv00738", "p014-tsv00739", "p014-tsv00740", "p014-tsv00741", "p014-tsv00742", "p014-tsv00743", "p014-tsv00744" ], "text": "(4) All other elements of capital of a resident of a Con-\ntracting State shall be taxable only in that State." } ], "source_heading_line_ids": [ "pdf-014-line-022", "pdf-014-line-023" ], "source_heading_word_ids": [ "p014-tsv00574", "p014-tsv00575", "p014-tsv00577" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.5015772281848, 189.0793752055245, 519.639085394307, 388.12486682012496 ], "source_line_ids": [ "pdf-014-line-022", "pdf-014-line-023", "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-029", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-040", "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-057" ], "source_page": 14 } ], "title": "Article 22\nCapital" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-085", "pdf-014-line-088", "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-101", "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-109", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-130", "pdf-014-line-131", "pdf-015-line-004", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011", "pdf-015-line-012", "pdf-015-line-014", "pdf-015-line-016", "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 296.7784227718152, 439.06279513317986, 519.9159309379374, 772.374021703387 ], "source_line_ids": [ "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-085", "pdf-014-line-088", "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-101", "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-109", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-130", "pdf-014-line-131" ], "source_page": 14 }, { "bbox": [ 316.9881474568362, 83.60464320947057, 539.0182734484367, 338.8479579085827 ], "source_line_ids": [ "pdf-015-line-004", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011", "pdf-015-line-012", "pdf-015-line-014", "pdf-015-line-016", "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00758", "p014-tsv00759", "p014-tsv00760", "p014-tsv00761", "p014-tsv00762", "p014-tsv00763", "p014-tsv00764", "p014-tsv00765", "p014-tsv00766", "p014-tsv00767", "p014-tsv00768", "p014-tsv00769", "p014-tsv00771", "p014-tsv00772", "p014-tsv00773", "p014-tsv00774", "p014-tsv00775", "p014-tsv00776", "p014-tsv00777", "p014-tsv00779", "p014-tsv00780", "p014-tsv00781", "p014-tsv00782", "p014-tsv00783", "p014-tsv00784", "p014-tsv00785", "p014-tsv00786", "p014-tsv00788", "p014-tsv00789", "p014-tsv00790", "p014-tsv00791", "p014-tsv00792", "p014-tsv00793", "p014-tsv00794", "p014-tsv00795", "p014-tsv00796", "p014-tsv00798", "p014-tsv00799", "p014-tsv00800", "p014-tsv00801", "p014-tsv00802", "p014-tsv00803", "p014-tsv00804", "p014-tsv00805", "p014-tsv00806", "p014-tsv00808", "p014-tsv00809", "p014-tsv00810", "p014-tsv00811", "p014-tsv00812", "p014-tsv00813", "p014-tsv00814", "p014-tsv00815", "p014-tsv00816", "p014-tsv00818", "p014-tsv00819", "p014-tsv00820", "p014-tsv00821", "p014-tsv00822", "p014-tsv00823", "p014-tsv00824", "p014-tsv00826", "p014-tsv00827", "p014-tsv00828", "p014-tsv00829", "p014-tsv00830", "p014-tsv00831", "p014-tsv00832", "p014-tsv00833", "p014-tsv00835", "p014-tsv00836", "p014-tsv00837", "p014-tsv00838", "p014-tsv00839", "p014-tsv00840", "p014-tsv00841", "p014-tsv00842", "p014-tsv00844", "p014-tsv00845", "p014-tsv00846", "p014-tsv00847", "p014-tsv00848", "p014-tsv00849", "p014-tsv00850", "p014-tsv00851", "p014-tsv00852", "p014-tsv00853", "p014-tsv00855", "p014-tsv00856", "p014-tsv00857", "p014-tsv00858", "p014-tsv00859", "p014-tsv00860", "p014-tsv00861", "p014-tsv00862", "p014-tsv00863", "p014-tsv00864", "p014-tsv00866", "p014-tsv00867", "p014-tsv00868", "p014-tsv00869", "p014-tsv00870", "p014-tsv00871", "p014-tsv00872", "p014-tsv00873", "p014-tsv00875", "p014-tsv00876", "p014-tsv00877", "p014-tsv00878", "p014-tsv00879", "p014-tsv00880", "p014-tsv00881", "p014-tsv00882", "p014-tsv00883", "p014-tsv00885", "p014-tsv00886", "p014-tsv00887", "p014-tsv00888", "p014-tsv00889", "p014-tsv00890", "p014-tsv00891", "p014-tsv00892", "p014-tsv00893", "p014-tsv00894", "p014-tsv00896", "p014-tsv00897", "p014-tsv00898", "p014-tsv00899", "p014-tsv00900", "p014-tsv00901", "p014-tsv00902", "p014-tsv00903", "p014-tsv00904", "p014-tsv00906", "p014-tsv00907", "p014-tsv00908", "p014-tsv00909", "p014-tsv00910", "p014-tsv00911", "p014-tsv00912", "p014-tsv00913", "p014-tsv00914", "p014-tsv00915", "p014-tsv00916", "p014-tsv00917", "p014-tsv00919", "p014-tsv00920", "p014-tsv00921", "p014-tsv00922", "p014-tsv00923", "p014-tsv00924", "p014-tsv00925", "p014-tsv00926", "p014-tsv00927", "p014-tsv00929", "p014-tsv00930", "p014-tsv00931", "p014-tsv00932", "p014-tsv00933", "p014-tsv00934", "p014-tsv00935", "p014-tsv00936", "p014-tsv00938", "p014-tsv00939", "p014-tsv00940", "p014-tsv00941", "p014-tsv00942", "p014-tsv00943", "p014-tsv00944", "p014-tsv00945", "p014-tsv00946", "p014-tsv00948", "p014-tsv00949", "p014-tsv00950", "p014-tsv00951", "p014-tsv00952", "p014-tsv00953", "p014-tsv00954", "p014-tsv00955", "p014-tsv00957", "p014-tsv00958", "p014-tsv00959", "p014-tsv00960", "p014-tsv00961", "p014-tsv00962", "p014-tsv00963", "p014-tsv00964", "p014-tsv00965", "p014-tsv00966", "p014-tsv00968", "p014-tsv00969", "p014-tsv00970", "p014-tsv00971", "p014-tsv00972", "p014-tsv00973", "p014-tsv00974", "p014-tsv00976", "p014-tsv00977", "p014-tsv00978", "p014-tsv00979", "p014-tsv00980", "p014-tsv00981", "p014-tsv00982", "p014-tsv00983", "p014-tsv00984", "p014-tsv01049", "p014-tsv01053", "p014-tsv00986", "p014-tsv00987", "p014-tsv00988", "p014-tsv00989", "p014-tsv00990", "p014-tsv00991", "p014-tsv00992", "p014-tsv00993", "p014-tsv00994", "p014-tsv00995", "p014-tsv00996", "p014-tsv00998", "p014-tsv00999", "p014-tsv01000", "p014-tsv01001", "p014-tsv01002", "p014-tsv01003", "p014-tsv01004", "p014-tsv01006", "p014-tsv01007", "p014-tsv01008", "p014-tsv01009", "p014-tsv01010", "p014-tsv01011", "p014-tsv01012", "p014-tsv01014", "p014-tsv01015", "p014-tsv01016", "p014-tsv01017", "p014-tsv01018", "p014-tsv01019", "p014-tsv01020", "p014-tsv01021", "p014-tsv01022", "p014-tsv01024", "p014-tsv01025", "p014-tsv01026", "p014-tsv01027", "p014-tsv01028", "p014-tsv01029", "p014-tsv01030", "p014-tsv01031", "p014-tsv01032", "p014-tsv01034", "p014-tsv01035", "p014-tsv01036", "p014-tsv01037", "p014-tsv01038", "p014-tsv01039", "p014-tsv01040", "p014-tsv01041", "p014-tsv01042", "p014-tsv01044", "p014-tsv01045", "p014-tsv01057", "p014-tsv01058", "p014-tsv01059", "p014-tsv01060", "p014-tsv01061", "p014-tsv01062", "p014-tsv01063", "p014-tsv01064", "p014-tsv01065", "p014-tsv01067", "p014-tsv01068", "p014-tsv01069", "p014-tsv01070", "p014-tsv01071", "p014-tsv01072", "p014-tsv01073", "p014-tsv01075", "p014-tsv01076", "p014-tsv01077", "p015-tsv00570", "p015-tsv00571", "p015-tsv00572", "p015-tsv00573", "p015-tsv00574", "p015-tsv00575", "p015-tsv00576", "p015-tsv00577", "p015-tsv00578", "p015-tsv00582", "p015-tsv00585", "p015-tsv00586", "p015-tsv00587", "p015-tsv00588", "p015-tsv00589", "p015-tsv00590", "p015-tsv00591", "p015-tsv00592", "p015-tsv00593", "p015-tsv00595", "p015-tsv00598", "p015-tsv00599", "p015-tsv00600", "p015-tsv00601", "p015-tsv00602", "p015-tsv00603", "p015-tsv00604", "p015-tsv00605", "p015-tsv00606", "p015-tsv00607", "p015-tsv00609", "p015-tsv00613", "p015-tsv00614", "p015-tsv00615", "p015-tsv00616", "p015-tsv00617", "p015-tsv00618", "p015-tsv00619", "p015-tsv00621", "p015-tsv00622", "p015-tsv00623", "p015-tsv00624", "p015-tsv00625", "p015-tsv00626", "p015-tsv00627", "p015-tsv00631", "p015-tsv00632", "p015-tsv00633", "p015-tsv00634", "p015-tsv00635", "p015-tsv00636", "p015-tsv00637", "p015-tsv00638", "p015-tsv00639", "p015-tsv00640", "p015-tsv00642", "p015-tsv00643", "p015-tsv00644", "p015-tsv00645", "p015-tsv00646", "p015-tsv00647", "p015-tsv00648", "p015-tsv00649", "p015-tsv00650", "p015-tsv00652", "p015-tsv00653", "p015-tsv00654", "p015-tsv00655", "p015-tsv00656", "p015-tsv00657", "p015-tsv00658", "p015-tsv00659", "p015-tsv00663", "p015-tsv00664", "p015-tsv00665", "p015-tsv00666", "p015-tsv00667", "p015-tsv00668", "p015-tsv00669", "p015-tsv00670", "p015-tsv00671", "p015-tsv00672", "p015-tsv00673", "p015-tsv00677", "p015-tsv00678", "p015-tsv00679", "p015-tsv00680", "p015-tsv00681", "p015-tsv00682", "p015-tsv00683", "p015-tsv00684", "p015-tsv00685", "p015-tsv00687", "p015-tsv00688", "p015-tsv00689", "p015-tsv00690", "p015-tsv00691", "p015-tsv00692", "p015-tsv00693", "p015-tsv00694", "p015-tsv00695", "p015-tsv00696", "p015-tsv00698", "p015-tsv00699", "p015-tsv00700", "p015-tsv00701", "p015-tsv00702", "p015-tsv00703", "p015-tsv00704", "p015-tsv00705", "p015-tsv00706", "p015-tsv00707", "p015-tsv00709", "p015-tsv00710", "p015-tsv00711", "p015-tsv00712", "p015-tsv00713", "p015-tsv00714", "p015-tsv00715", "p015-tsv00716", "p015-tsv00717", "p015-tsv00718", "p015-tsv00719", "p015-tsv00720", "p015-tsv00722", "p015-tsv00723", "p015-tsv00724", "p015-tsv00725", "p015-tsv00726", "p015-tsv00727", "p015-tsv00728", "p015-tsv00730", "p015-tsv00731", "p015-tsv00732", "p015-tsv00733", "p015-tsv00734", "p015-tsv00735", "p015-tsv00737", "p015-tsv00738", "p015-tsv00739", "p015-tsv00740", "p015-tsv00741", "p015-tsv00742", "p015-tsv00743", "p015-tsv00744", "p015-tsv00745", "p015-tsv00747", "p015-tsv00748", "p015-tsv00749", "p015-tsv00750", "p015-tsv00751", "p015-tsv00752", "p015-tsv00753", "p015-tsv00755", "p015-tsv00756", "p015-tsv00757", "p015-tsv00758", "p015-tsv00759", "p015-tsv00760", "p015-tsv00761", "p015-tsv00762", "p015-tsv00764", "p015-tsv00765", "p015-tsv00766", "p015-tsv00767", "p015-tsv00768", "p015-tsv00769", "p015-tsv00770", "p015-tsv00771", "p015-tsv00772", "p015-tsv00774", "p015-tsv00775", "p015-tsv00776", "p015-tsv00777", "p015-tsv00778", "p015-tsv00779", "p015-tsv00780", "p015-tsv00781", "p015-tsv00783", "p015-tsv00784", "p015-tsv00785", "p015-tsv00786", "p015-tsv00787", "p015-tsv00788", "p015-tsv00789", "p015-tsv00791", "p015-tsv00792", "p015-tsv00793", "p015-tsv00794", "p015-tsv00795", "p015-tsv00796", "p015-tsv00797", "p015-tsv00798", "p015-tsv00799", "p015-tsv00801", "p015-tsv00802", "p015-tsv00803", "p015-tsv00804", "p015-tsv00805" ], "text": "(1) Tax shall be determined in the case of a resident of\nthe Federal Republic of Germany as follows:\n(a) Unless the provisions of sub-paragraph (b) apply,\nthere shall be excluded from the basis upon which\nGerman tax is imposed, any item of income derived\nfrom sources within Jamaica and any item of capital\nsituated within Jamaica, which, according to this\nAgreement, may be taxed in Jamaica. The Federal\nRepublic of Germany, however, retains the right to\ntake into account in the determination of its rate of\ntax the items of income and capital so excluded. In\nthe case of income from dividends the foregoing\nprovisions shall apply only to such dividends as are\npaid to a company being a resident of the Federal\nRepublic of Germany by a company being a resident\nof Jamaica if at least 25 per cent of the voting shares\nof the Jamaican company is owned directly by the\nGerman company. There shall also be excluded from\nthe basis upon which German tax is imposed any\nshareholding, the dividends of which, if paid, would\nbe excluded from the basis upon which tax is impos-\ned according to the immediately foregoing sentence.\nSubject to the provisions of German tax law regard-\n(b\n=\ning credit for foreign tax, there shall be allowed as a\ncredit against German income and corporation tax,\nincluding the surcharge thereon, payable in respect\nof the following items of income derived from sour-\nces within Jamaica the Jamaican tax paid unter the\nlaws of Jamaica and in accordance with this Agree-\nment on:\n(aa) dividends not dealt with in sub-paragraph (a) to\nwhich sub-paragraph (b), paragraph (2), of Arti-\ncle 10 applies;\n(bb) interest to which paragraph (2) of Article 11\napplies;\n(cc) royalties to which paragraph (2) of Article 12\napplies;\n(dd) gains to which paragraph (3) of Article 13 ap-\nplies;\n(ee) remuneration to which Article 16 applies;\n(ff) income to which Article 17 applies.\nThe credit shall not, however, exceed that part of the\nGerman tax, as computed before the credit is given,\nwhich is appropriate to such items of income.\n(c) If in the cases (aa), (bb), and (cc) of sub-paragraph\n(b) above Jamaican tax on dividends, on interest, or\non royalties in the meaning of paragraph (3) of Arti-\ncle 12 is wholly relieved or reduced below the rates\nof tax provided for in Articles 10, 11 or 12, by special\nincentive measures under Jamaican law designed to\npromote economic development in Jamaica, there\nshall be allowed as a credit against German income\ntax and corporation tax, including the surcharge\nthereon, on such dividends, interest or royalties an\namount corresponding to the rate of tax provided for\nin the respective Articles. The credit allowed under\nthe foregoing sentence shall, however, not exceed\nthe amount of Jamaican tax which would have been\npayable but for such reduction." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-067", "pdf-015-line-068", "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-079", "pdf-015-line-081", "pdf-015-line-083", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-090", "pdf-015-line-091", "pdf-015-line-094", "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-124", "pdf-015-line-125", "pdf-015-line-126", "pdf-015-line-128", "pdf-015-line-129", "pdf-015-line-132" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 316.7113019132058, 372.6220190726735, 539.2951189920672, 706.4869187767182 ], "source_line_ids": [ "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-067", "pdf-015-line-068", "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-079", "pdf-015-line-081", "pdf-015-line-083", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-090", "pdf-015-line-091", "pdf-015-line-094", "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-124", "pdf-015-line-125", "pdf-015-line-126", "pdf-015-line-128", "pdf-015-line-129", "pdf-015-line-132" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00809", "p015-tsv00810", "p015-tsv00811", "p015-tsv00812", "p015-tsv00813", "p015-tsv00814", "p015-tsv00815", "p015-tsv00816", "p015-tsv00817", "p015-tsv00818", "p015-tsv00819", "p015-tsv00823", "p015-tsv00824", "p015-tsv00825", "p015-tsv00826", "p015-tsv00827", "p015-tsv00828", "p015-tsv00829", "p015-tsv00830", "p015-tsv00831", "p015-tsv00835", "p015-tsv00839", "p015-tsv00840", "p015-tsv00841", "p015-tsv00842", "p015-tsv00843", "p015-tsv00844", "p015-tsv00845", "p015-tsv00846", "p015-tsv00850", "p015-tsv00851", "p015-tsv00852", "p015-tsv00853", "p015-tsv00854", "p015-tsv00855", "p015-tsv00856", "p015-tsv00860", "p015-tsv00880", "p015-tsv00881", "p015-tsv00882", "p015-tsv00883", "p015-tsv00884", "p015-tsv00885", "p015-tsv00886", "p015-tsv00887", "p015-tsv00888", "p015-tsv00889", "p015-tsv00891", "p015-tsv00892", "p015-tsv00893", "p015-tsv00894", "p015-tsv00895", "p015-tsv00896", "p015-tsv00897", "p015-tsv00898", "p015-tsv00900", "p015-tsv00901", "p015-tsv00902", "p015-tsv00903", "p015-tsv00904", "p015-tsv00905", "p015-tsv00906", "p015-tsv00908", "p015-tsv00909", "p015-tsv00910", "p015-tsv00911", "p015-tsv00912", "p015-tsv00913", "p015-tsv00914", "p015-tsv00915", "p015-tsv00916", "p015-tsv00918", "p015-tsv00919", "p015-tsv00920", "p015-tsv00921", "p015-tsv00922", "p015-tsv00923", "p015-tsv00924", "p015-tsv00925", "p015-tsv00926", "p015-tsv00927", "p015-tsv00929", "p015-tsv00930", "p015-tsv00931", "p015-tsv00932", "p015-tsv00933", "p015-tsv00934", "p015-tsv00935", "p015-tsv00936", "p015-tsv00937", "p015-tsv00938", "p015-tsv00940", "p015-tsv00941", "p015-tsv00942", "p015-tsv00943", "p015-tsv00944", "p015-tsv00945", "p015-tsv00946", "p015-tsv00947", "p015-tsv00948", "p015-tsv00949", "p015-tsv00951", "p015-tsv00952", "p015-tsv00953", "p015-tsv00954", "p015-tsv00955", "p015-tsv00956", "p015-tsv00957", "p015-tsv00958", "p015-tsv00960", "p015-tsv00961", "p015-tsv00962", "p015-tsv00963", "p015-tsv00964", "p015-tsv00965", "p015-tsv00966", "p015-tsv00967", "p015-tsv00968", "p015-tsv00969", "p015-tsv00971", "p015-tsv00972", "p015-tsv00973", "p015-tsv00974", "p015-tsv00975", "p015-tsv00976", "p015-tsv00864", "p015-tsv00980", "p015-tsv00981", "p015-tsv00982", "p015-tsv00983", "p015-tsv00984", "p015-tsv00985", "p015-tsv00986", "p015-tsv00987", "p015-tsv00988", "p015-tsv00989", "p015-tsv00990", "p015-tsv00992", "p015-tsv00993", "p015-tsv00994", "p015-tsv00995", "p015-tsv00996", "p015-tsv00997", "p015-tsv00998", "p015-tsv00999", "p015-tsv01000", "p015-tsv01002", "p015-tsv01003", "p015-tsv01004", "p015-tsv01005", "p015-tsv01006", "p015-tsv01007", "p015-tsv01008", "p015-tsv01009", "p015-tsv01011", "p015-tsv01012", "p015-tsv01013", "p015-tsv01014", "p015-tsv01015", "p015-tsv01016", "p015-tsv01017", "p015-tsv01018", "p015-tsv01019", "p015-tsv01020", "p015-tsv01021", "p015-tsv01023", "p015-tsv01024", "p015-tsv01025", "p015-tsv01026", "p015-tsv01027", "p015-tsv01028", "p015-tsv01029", "p015-tsv01031", "p015-tsv01032", "p015-tsv01033", "p015-tsv01034", "p015-tsv01035", "p015-tsv01036", "p015-tsv01037", "p015-tsv01038", "p015-tsv01039", "p015-tsv01041", "p015-tsv01042", "p015-tsv01043", "p015-tsv01044", "p015-tsv01045", "p015-tsv01046", "p015-tsv01047", "p015-tsv01048", "p015-tsv01050", "p015-tsv01051", "p015-tsv01052", "p015-tsv01053", "p015-tsv01054", "p015-tsv01055", "p015-tsv01056", "p015-tsv01057", "p015-tsv01058", "p015-tsv01060", "p015-tsv01061", "p015-tsv01062", "p015-tsv01063", "p015-tsv01064", "p015-tsv01065", "p015-tsv01066", "p015-tsv01067", "p015-tsv01069", "p015-tsv01070", "p015-tsv01071", "p015-tsv01072", "p015-tsv01073", "p015-tsv01074", "p015-tsv00868", "p015-tsv00876", "p015-tsv01077", "p015-tsv01078", "p015-tsv01079", "p015-tsv01080", "p015-tsv01081", "p015-tsv01082", "p015-tsv01083", "p015-tsv01084", "p015-tsv01085", "p015-tsv01086", "p015-tsv01088", "p015-tsv01089", "p015-tsv01090", "p015-tsv01091", "p015-tsv01092", "p015-tsv01093", "p015-tsv01094", "p015-tsv01095", "p015-tsv01097", "p015-tsv01098", "p015-tsv01099", "p015-tsv01100", "p015-tsv01101", "p015-tsv01102", "p015-tsv01103", "p015-tsv01104", "p015-tsv01105", "p015-tsv01106", "p015-tsv01108", "p015-tsv01109", "p015-tsv01110", "p015-tsv00872", "p015-tsv01151", "p015-tsv01113", "p015-tsv01114", "p015-tsv01115", "p015-tsv01116", "p015-tsv01117", "p015-tsv01118", "p015-tsv01119", "p015-tsv01120", "p015-tsv01121", "p015-tsv01123", "p015-tsv01124", "p015-tsv01125", "p015-tsv01126", "p015-tsv01127", "p015-tsv01128", "p015-tsv01130", "p015-tsv01131", "p015-tsv01132", "p015-tsv01133", "p015-tsv01134", "p015-tsv01135", "p015-tsv01136", "p015-tsv01137", "p015-tsv01139", "p015-tsv01140", "p015-tsv01141", "p015-tsv01142", "p015-tsv01143", "p015-tsv01144", "p015-tsv01145", "p015-tsv01146", "p015-tsv01147" ], "text": "(2) Subject to the provisions of the law of Jamaica re-\ngarding the allowance as a credit against Jamaican tax\nof\ntax payable in a territory outside Jamaica (which\nshall not affect the general principle hereof):\n(a\n) German tax payable under the laws of the Federal\nRepublic of Germany and in accordance with this\nAgreement, whether directly or by deduction, on\nprofits or income from sources within the Federal Re-\npublic of Germany (excluding in the case of a divi-\ndend, tax payable in respect of the profits out of\nwhich the dividend is paid) shall be allowed as a\ncredit against any Jamaican tax computed by refer-\nence to the same profits or income by reference to\nwhich the German tax is computed.\n(b\n) Where a company which is a resident of the Federal\nRepublic of Germany pays a dividend to a company\nresident in Jamaica and which controls directly or\nindirectly at least 25 per cent of the voting shares in\nthe first-mentioned company, the credit shall take\ninto account (in addition to any German tax for\nwhich credit may be allowed under sub-paragraph (a)\nof this paragraph) the German tax payable by that\nfirst-mentioned company in respect of the profits out\nof which such dividend is paid.\n(c\n~—\nFor the purpose of this paragraph the term “ German\ntax“ shall not include the Gewerbesteuer (trade tax)\ncomputed on a basis other than profits or the Ver-\nmögensteuer (capital tax).\n(d\n=\nFor the purpose of this paragraph, profits or re-\nmuneration for personal (including professional) ser-\nvices performed in a Contracting State shall be\ndeemed to be income from sources within that State." } ], "source_heading_line_ids": [ "pdf-014-line-060", "pdf-014-line-062" ], "source_heading_word_ids": [ "p014-tsv00748", "p014-tsv00749", "p014-tsv00751", "p014-tsv00752", "p014-tsv00753", "p014-tsv00754" ], "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 296.7784227718152, 411.93281157513974, 519.9159309379374, 772.374021703387 ], "source_line_ids": [ "pdf-014-line-060", "pdf-014-line-062", "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-085", "pdf-014-line-088", "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-101", "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-109", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-130", "pdf-014-line-131" ], "source_page": 14 }, { "bbox": [ 316.7113019132058, 83.60464320947057, 539.2951189920672, 706.4869187767182 ], "source_line_ids": [ "pdf-015-line-004", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011", "pdf-015-line-012", "pdf-015-line-014", "pdf-015-line-016", "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-067", "pdf-015-line-068", "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-079", "pdf-015-line-081", "pdf-015-line-083", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-090", "pdf-015-line-091", "pdf-015-line-094", "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-124", "pdf-015-line-125", "pdf-015-line-126", "pdf-015-line-128", "pdf-015-line-129", "pdf-015-line-132" ], "source_page": 15 } ], "title": "Article 23\nRelief from Double Taxation" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-138", "pdf-015-line-140", "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008", "pdf-016-line-010" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 317.541838544097, 754.1028082867479, 538.7414279048063, 770.9898388687932 ], "source_line_ids": [ "pdf-015-line-138", "pdf-015-line-140" ], "source_page": 15 }, { "bbox": [ 295.1173495100327, 83.88147977638936, 518.5317032197853, 120.14707004274909 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008", "pdf-016-line-010" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv01160", "p015-tsv01161", "p015-tsv01162", "p015-tsv01163", "p015-tsv01164", "p015-tsv01165", "p015-tsv01166", "p015-tsv01167", "p015-tsv01168", "p015-tsv01169", "p015-tsv01173", "p015-tsv01174", "p015-tsv01175", "p015-tsv01176", "p015-tsv01177", "p015-tsv01178", "p015-tsv01179", "p015-tsv01180", "p015-tsv01181", "p016-tsv00540", "p016-tsv00541", "p016-tsv00542", "p016-tsv00543", "p016-tsv00544", "p016-tsv00545", "p016-tsv00546", "p016-tsv00547", "p016-tsv00549", "p016-tsv00550", "p016-tsv00551", "p016-tsv00552", "p016-tsv00553", "p016-tsv00554", "p016-tsv00555", "p016-tsv00556", "p016-tsv00557", "p016-tsv00559", "p016-tsv00560", "p016-tsv00561", "p016-tsv00562", "p016-tsv00563", "p016-tsv00564", "p016-tsv00565", "p016-tsv00566", "p016-tsv00567", "p016-tsv00568", "p016-tsv00570", "p016-tsv00571", "p016-tsv00572", "p016-tsv00573", "p016-tsv00574", "p016-tsv00575", "p016-tsv00576" ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected re-\nquirements to which nationals of that other State in the\nsame circumstances are or may be subjected." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030", "pdf-016-line-032", "pdf-016-line-034" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 294.56365842277177, 144.23185136468268, 517.701166588894, 250.81392962841173 ], "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030", "pdf-016-line-032", "pdf-016-line-034" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00580", "p016-tsv00581", "p016-tsv00582", "p016-tsv00583", "p016-tsv00584", "p016-tsv00585", "p016-tsv00586", "p016-tsv00587", "p016-tsv00589", "p016-tsv00590", "p016-tsv00591", "p016-tsv00592", "p016-tsv00593", "p016-tsv00594", "p016-tsv00595", "p016-tsv00596", "p016-tsv00597", "p016-tsv00598", "p016-tsv00600", "p016-tsv00601", "p016-tsv00602", "p016-tsv00603", "p016-tsv00604", "p016-tsv00605", "p016-tsv00606", "p016-tsv00607", "p016-tsv00608", "p016-tsv00610", "p016-tsv00611", "p016-tsv00612", "p016-tsv00613", "p016-tsv00614", "p016-tsv00615", "p016-tsv00616", "p016-tsv00617", "p016-tsv00618", "p016-tsv00620", "p016-tsv00621", "p016-tsv00622", "p016-tsv00623", "p016-tsv00624", "p016-tsv00625", "p016-tsv00626", "p016-tsv00627", "p016-tsv00628", "p016-tsv00632", "p016-tsv00633", "p016-tsv00634", "p016-tsv00635", "p016-tsv00636", "p016-tsv00637", "p016-tsv00638", "p016-tsv00639", "p016-tsv00640", "p016-tsv00641", "p016-tsv00643", "p016-tsv00644", "p016-tsv00645", "p016-tsv00646", "p016-tsv00647", "p016-tsv00648", "p016-tsv00649", "p016-tsv00650", "p016-tsv00651", "p016-tsv00652", "p016-tsv00654", "p016-tsv00655", "p016-tsv00656", "p016-tsv00657", "p016-tsv00658", "p016-tsv00659", "p016-tsv00660", "p016-tsv00661", "p016-tsv00663", "p016-tsv00664", "p016-tsv00665", "p016-tsv00666", "p016-tsv00667", "p016-tsv00668", "p016-tsv00669", "p016-tsv00670", "p016-tsv00671", "p016-tsv00672", "p016-tsv00674", "p016-tsv00675", "p016-tsv00676", "p016-tsv00677", "p016-tsv00678", "p016-tsv00679", "p016-tsv00681", "p016-tsv00682", "p016-tsv00683", "p016-tsv00684", "p016-tsv00685", "p016-tsv00686", "p016-tsv00687" ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities.\nThis provision shall not be construed as obliging a Con-\ntracting State to grant to residents of the other Contract-\ning State any personal allowances, reliefs and reductions\nfor taxation purposes on account of civil status or family\nresponsibilities or any other personal circumstances\nwhich it grants to its own residents." }, { "id": "para-3", "source_line_ids": [ "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 293.73312179188054, 266.31677737586324, 517.1474755016333, 349.09091088457745 ], "source_line_ids": [ "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00691", "p016-tsv00692", "p016-tsv00693", "p016-tsv00694", "p016-tsv00695", "p016-tsv00696", "p016-tsv00697", "p016-tsv00698", "p016-tsv00699", "p016-tsv00701", "p016-tsv00702", "p016-tsv00703", "p016-tsv00704", "p016-tsv00705", "p016-tsv00706", "p016-tsv00707", "p016-tsv00708", "p016-tsv00709", "p016-tsv00711", "p016-tsv00712", "p016-tsv00713", "p016-tsv00714", "p016-tsv00715", "p016-tsv00716", "p016-tsv00717", "p016-tsv00718", "p016-tsv00719", "p016-tsv00720", "p016-tsv00721", "p016-tsv00723", "p016-tsv00724", "p016-tsv00725", "p016-tsv00726", "p016-tsv00727", "p016-tsv00728", "p016-tsv00729", "p016-tsv00730", "p016-tsv00731", "p016-tsv00733", "p016-tsv00734", "p016-tsv00735", "p016-tsv00736", "p016-tsv00737", "p016-tsv00738", "p016-tsv00739", "p016-tsv00740", "p016-tsv00741", "p016-tsv00743", "p016-tsv00744", "p016-tsv00745", "p016-tsv00746", "p016-tsv00747", "p016-tsv00748", "p016-tsv00749", "p016-tsv00750", "p016-tsv00752", "p016-tsv00753", "p016-tsv00754", "p016-tsv00755", "p016-tsv00756", "p016-tsv00757", "p016-tsv00758", "p016-tsv00759", "p016-tsv00761", "p016-tsv00762", "p016-tsv00763", "p016-tsv00764", "p016-tsv00765", "p016-tsv00766", "p016-tsv00767", "p016-tsv00768", "p016-tsv00770", "p016-tsv00771", "p016-tsv00772", "p016-tsv00773" ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other Con-\ntracting State, shall not be subjected in the first-mention-\ned Contracting State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State are\nor may be subjected." } ], "source_heading_line_ids": [ "pdf-015-line-134", "pdf-015-line-136" ], "source_heading_word_ids": [ "p015-tsv01155", "p015-tsv01156", "p015-tsv01158" ], "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 317.541838544097, 727.2496612956265, 538.7414279048063, 770.9898388687932 ], "source_line_ids": [ "pdf-015-line-134", "pdf-015-line-136", "pdf-015-line-138", "pdf-015-line-140" ], "source_page": 15 }, { "bbox": [ 293.73312179188054, 83.88147977638936, 518.5317032197853, 349.09091088457745 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008", "pdf-016-line-010", "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030", "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053" ], "source_page": 16 } ], "title": "Article 24\nNon-discrimination" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-060", "pdf-016-line-062", "pdf-016-line-065", "pdf-016-line-067", "pdf-016-line-068", "pdf-016-line-070", "pdf-016-line-073" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 293.4562762482501, 413.8706675435712, 516.316938870742, 478.0967510687274 ], "source_line_ids": [ "pdf-016-line-060", "pdf-016-line-062", "pdf-016-line-065", "pdf-016-line-067", "pdf-016-line-068", "pdf-016-line-070", "pdf-016-line-073" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00786", "p016-tsv00787", "p016-tsv00788", "p016-tsv00789", "p016-tsv00790", "p016-tsv00791", "p016-tsv00792", "p016-tsv00793", "p016-tsv00794", "p016-tsv00796", "p016-tsv00797", "p016-tsv00798", "p016-tsv00799", "p016-tsv00800", "p016-tsv00801", "p016-tsv00802", "p016-tsv00803", "p016-tsv00804", "p016-tsv00805", "p016-tsv00806", "p016-tsv00808", "p016-tsv00809", "p016-tsv00810", "p016-tsv00811", "p016-tsv00812", "p016-tsv00813", "p016-tsv00814", "p016-tsv00815", "p016-tsv00816", "p016-tsv00817", "p016-tsv00818", "p016-tsv00820", "p016-tsv00821", "p016-tsv00822", "p016-tsv00823", "p016-tsv00824", "p016-tsv00825", "p016-tsv00826", "p016-tsv00827", "p016-tsv00829", "p016-tsv00830", "p016-tsv00831", "p016-tsv00832", "p016-tsv00833", "p016-tsv00834", "p016-tsv00835", "p016-tsv00836", "p016-tsv00837", "p016-tsv00838", "p016-tsv00840", "p016-tsv00841", "p016-tsv00842", "p016-tsv00843", "p016-tsv00844", "p016-tsv00845", "p016-tsv00846", "p016-tsv00847", "p016-tsv00848", "p016-tsv00849", "p016-tsv00851", "p016-tsv00852", "p016-tsv00853", "p016-tsv00854", "p016-tsv00855", "p016-tsv00856", "p016-tsv00857", "p016-tsv00858" ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accordance\nwith this Agreement, he may, notwithstanding the reme-\ndies provided by the national laws of those States, pres-\nent his case to the competent authority of the Contract-\ning State of which he is a resident." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-080", "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 293.1794307046197, 494.15327195001646, 516.0400933271114, 548.136402499178 ], "source_line_ids": [ "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-080", "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00862", "p016-tsv00863", "p016-tsv00864", "p016-tsv00865", "p016-tsv00866", "p016-tsv00867", "p016-tsv00868", "p016-tsv00869", "p016-tsv00870", "p016-tsv00872", "p016-tsv00873", "p016-tsv00874", "p016-tsv00875", "p016-tsv00876", "p016-tsv00877", "p016-tsv00878", "p016-tsv00879", "p016-tsv00880", "p016-tsv00881", "p016-tsv00882", "p016-tsv00883", "p016-tsv00884", "p016-tsv00886", "p016-tsv00887", "p016-tsv00888", "p016-tsv00889", "p016-tsv00890", "p016-tsv00891", "p016-tsv00892", "p016-tsv00893", "p016-tsv00894", "p016-tsv00895", "p016-tsv00897", "p016-tsv00898", "p016-tsv00899", "p016-tsv00900", "p016-tsv00901", "p016-tsv00902", "p016-tsv00903", "p016-tsv00904", "p016-tsv00906", "p016-tsv00907", "p016-tsv00908", "p016-tsv00909", "p016-tsv00910", "p016-tsv00911", "p016-tsv00912", "p016-tsv00913", "p016-tsv00914", "p016-tsv00915", "p016-tsv00916", "p016-tsv00918", "p016-tsv00919", "p016-tsv00920", "p016-tsv00921", "p016-tsv00922", "p016-tsv00923", "p016-tsv00924", "p016-tsv00925", "p016-tsv00926" ], "text": "(2) The competent authority shall endeavour, if the ob-\njection appears to it to be justified and if it is not itself\nable to arrive at an appropriate solution, to resolve the\ncase by mutual agreement with the competent authority\nof the other Contracting State, with a view to the avoid-\nance of taxation not in accordance with this Agreement." }, { "id": "para-3", "source_line_ids": [ "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097", "pdf-016-line-099" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 292.90258516098925, 563.6392502466293, 515.763247783481, 618.1760539296284 ], "source_line_ids": [ "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097", "pdf-016-line-099" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00930", "p016-tsv00931", "p016-tsv00932", "p016-tsv00933", "p016-tsv00934", "p016-tsv00935", "p016-tsv00936", "p016-tsv00937", "p016-tsv00939", "p016-tsv00940", "p016-tsv00941", "p016-tsv00942", "p016-tsv00943", "p016-tsv00944", "p016-tsv00945", "p016-tsv00946", "p016-tsv00947", "p016-tsv00949", "p016-tsv00950", "p016-tsv00951", "p016-tsv00952", "p016-tsv00953", "p016-tsv00954", "p016-tsv00955", "p016-tsv00956", "p016-tsv00957", "p016-tsv00959", "p016-tsv00960", "p016-tsv00961", "p016-tsv00962", "p016-tsv00963", "p016-tsv00964", "p016-tsv00965", "p016-tsv00966", "p016-tsv00967", "p016-tsv00969", "p016-tsv00970", "p016-tsv00971", "p016-tsv00972", "p016-tsv00973", "p016-tsv00974", "p016-tsv00975", "p016-tsv00976", "p016-tsv00977", "p016-tsv00978", "p016-tsv00980", "p016-tsv00981", "p016-tsv00982", "p016-tsv00983", "p016-tsv00984" ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any dif-\nficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult to-\ngether for the elimination of double taxation in cases not\nprovided for in this Agreement." }, { "id": "para-4", "source_line_ids": [ "pdf-016-line-102", "pdf-016-line-104", "pdf-016-line-106" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 292.90258516098925, 633.4020651101611, 515.2095566962201, 659.9783755343637 ], "source_line_ids": [ "pdf-016-line-102", "pdf-016-line-104", "pdf-016-line-106" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00988", "p016-tsv00989", "p016-tsv00990", "p016-tsv00991", "p016-tsv00992", "p016-tsv00993", "p016-tsv00994", "p016-tsv00995", "p016-tsv00997", "p016-tsv00998", "p016-tsv00999", "p016-tsv01000", "p016-tsv01001", "p016-tsv01002", "p016-tsv01003", "p016-tsv01004", "p016-tsv01005", "p016-tsv01007", "p016-tsv01008", "p016-tsv01009", "p016-tsv01010", "p016-tsv01011", "p016-tsv01012", "p016-tsv01013", "p016-tsv01014" ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the pur-\npose of applying the provisions of this Agreement." } ], "source_heading_line_ids": [ "pdf-016-line-057", "pdf-016-line-058" ], "source_heading_word_ids": [ "p016-tsv00777", "p016-tsv00778", "p016-tsv00780", "p016-tsv00781", "p016-tsv00782" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 292.90258516098925, 387.01752055244987, 516.316938870742, 659.9783755343637 ], "source_line_ids": [ "pdf-016-line-057", "pdf-016-line-058", "pdf-016-line-060", "pdf-016-line-062", "pdf-016-line-065", "pdf-016-line-067", "pdf-016-line-068", "pdf-016-line-070", "pdf-016-line-073", "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-080", "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086", "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097", "pdf-016-line-099", "pdf-016-line-102", "pdf-016-line-104", "pdf-016-line-106" ], "source_page": 16 } ], "title": "Article 25\nMutual Agreement Procedure" }, { "id": "article-26", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-111", "pdf-016-line-114", "pdf-016-line-116", "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122", "pdf-016-line-124", "pdf-017-line-004", "pdf-017-line-006" ], "source_page": 16, "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 292.90258516098925, 707.3174284774744, 515.763247783481, 771.5435120026307 ], "source_line_ids": [ "pdf-016-line-111", "pdf-016-line-114", "pdf-016-line-116", "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122", "pdf-016-line-124" ], "source_page": 16 }, { "bbox": [ 317.26499300046663, 82.49729694179547, 539.848810079328, 98.27698125616573 ], "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006" ], "source_page": 17 } ], "source_word_ids": [ "p016-tsv01027", "p016-tsv01028", "p016-tsv01029", "p016-tsv01030", "p016-tsv01031", "p016-tsv01032", "p016-tsv01033", "p016-tsv01034", "p016-tsv01036", "p016-tsv01037", "p016-tsv01038", "p016-tsv01039", "p016-tsv01040", "p016-tsv01041", "p016-tsv01042", "p016-tsv01043", "p016-tsv01044", "p016-tsv01046", "p016-tsv01047", "p016-tsv01048", "p016-tsv01049", "p016-tsv01050", "p016-tsv01051", "p016-tsv01052", "p016-tsv01053", "p016-tsv01054", "p016-tsv01056", "p016-tsv01057", "p016-tsv01058", "p016-tsv01059", "p016-tsv01060", "p016-tsv01061", "p016-tsv01062", "p016-tsv01063", "p016-tsv01064", "p016-tsv01065", "p016-tsv01066", "p016-tsv01068", "p016-tsv01069", "p016-tsv01070", "p016-tsv01071", "p016-tsv01072", "p016-tsv01073", "p016-tsv01074", "p016-tsv01075", "p016-tsv01076", "p016-tsv01078", "p016-tsv01079", "p016-tsv01080", "p016-tsv01081", "p016-tsv01082", "p016-tsv01083", "p016-tsv01084", "p016-tsv01085", "p016-tsv01086", "p016-tsv01088", "p016-tsv01089", "p016-tsv01090", "p016-tsv01091", "p016-tsv01092", "p016-tsv01093", "p016-tsv01094", "p016-tsv01095", "p016-tsv01096", "p016-tsv01097", "p016-tsv01098", "p017-tsv00492", "p017-tsv00493", "p017-tsv00494", "p017-tsv00495", "p017-tsv00496", "p017-tsv00497", "p017-tsv00498", "p017-tsv00499", "p017-tsv00500", "p017-tsv00502", "p017-tsv00503" ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for the\ncarrying out of this Agreement. Any information so ex-\nchanged shall be treated as secret and shall not be dis-\nclosed to any persons, authorities or courts other than\nthose concerned with the assessment or collection of the\ntaxes which are the subject of this Agreement or the de-\ntermination of appeals or the prosecution of offences in\nrelation thereto." }, { "id": "para-2", "source_line_ids": [ "pdf-017-line-009", "pdf-017-line-011", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-018", "pdf-017-line-019", "pdf-017-line-020", "pdf-017-line-024", "pdf-017-line-026", "pdf-017-line-028", "pdf-017-line-032", "pdf-017-line-033", "pdf-017-line-035" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 317.26499300046663, 117.10186780664256, 540.1256556229584, 250.81392962841173 ], "source_line_ids": [ "pdf-017-line-009", "pdf-017-line-011", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-018", "pdf-017-line-019", "pdf-017-line-020", "pdf-017-line-024", "pdf-017-line-026", "pdf-017-line-028", "pdf-017-line-032", "pdf-017-line-033", "pdf-017-line-035" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00507", "p017-tsv00508", "p017-tsv00509", "p017-tsv00510", "p017-tsv00511", "p017-tsv00512", "p017-tsv00513", "p017-tsv00514", "p017-tsv00515", "p017-tsv00516", "p017-tsv00517", "p017-tsv00519", "p017-tsv00520", "p017-tsv00521", "p017-tsv00522", "p017-tsv00523", "p017-tsv00524", "p017-tsv00525", "p017-tsv00526", "p017-tsv00527", "p017-tsv00528", "p017-tsv00530", "p017-tsv00531", "p017-tsv00532", "p017-tsv00536", "p017-tsv00537", "p017-tsv00538", "p017-tsv00539", "p017-tsv00540", "p017-tsv00541", "p017-tsv00542", "p017-tsv00543", "p017-tsv00545", "p017-tsv00546", "p017-tsv00547", "p017-tsv00548", "p017-tsv00549", "p017-tsv00550", "p017-tsv00551", "p017-tsv00552", "p017-tsv00553", "p017-tsv00555", "p017-tsv00556", "p017-tsv00557", "p017-tsv00558", "p017-tsv00559", "p017-tsv00560", "p017-tsv00564", "p017-tsv00568", "p017-tsv00569", "p017-tsv00570", "p017-tsv00571", "p017-tsv00572", "p017-tsv00573", "p017-tsv00574", "p017-tsv00575", "p017-tsv00577", "p017-tsv00578", "p017-tsv00579", "p017-tsv00580", "p017-tsv00581", "p017-tsv00582", "p017-tsv00583", "p017-tsv00584", "p017-tsv00585", "p017-tsv00586", "p017-tsv00588", "p017-tsv00589", "p017-tsv00590", "p017-tsv00591", "p017-tsv00592", "p017-tsv00593", "p017-tsv00594", "p017-tsv00595", "p017-tsv00596", "p017-tsv00600", "p017-tsv00601", "p017-tsv00602", "p017-tsv00603", "p017-tsv00604", "p017-tsv00605", "p017-tsv00606", "p017-tsv00607", "p017-tsv00609", "p017-tsv00610", "p017-tsv00611", "p017-tsv00612", "p017-tsv00613", "p017-tsv00614", "p017-tsv00616", "p017-tsv00617", "p017-tsv00618", "p017-tsv00619", "p017-tsv00620", "p017-tsv00621", "p017-tsv00622", "p017-tsv00623", "p017-tsv00625", "p017-tsv00626", "p017-tsv00627", "p017-tsv00628", "p017-tsv00629", "p017-tsv00630", "p017-tsv00631", "p017-tsv00632" ], "text": "(2) In no case shall the provisions of paragraph (1) be\nconstrued so as to impose on one of the Contracting\nStates the obligation:\n(a) to carry out administrative measures at variance\nwith the laws or the administrative practice of that\nor of the other Contracting State;\n(b\nto supply particulars which are not obtainable under\nthe laws or in the normal course of the administra-\ntion of that or of the other Contracting State;\n(c) to supply information which would disclose any\ntrade, business, industrial, commercial or professional\nsecret or trade process, or information, the disclosure\nof which would be contrary to public policy." } ], "source_heading_line_ids": [ "pdf-016-line-108", "pdf-016-line-110" ], "source_heading_word_ids": [ "p016-tsv01018", "p016-tsv01019", "p016-tsv01021", "p016-tsv01022", "p016-tsv01023" ], "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 292.90258516098925, 680.4642814863532, 515.763247783481, 771.5435120026307 ], "source_line_ids": [ "pdf-016-line-108", "pdf-016-line-110", "pdf-016-line-111", "pdf-016-line-114", "pdf-016-line-116", "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122", "pdf-016-line-124" ], "source_page": 16 }, { "bbox": [ 317.26499300046663, 82.49729694179547, 540.1256556229584, 250.81392962841173 ], "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006", "pdf-017-line-009", "pdf-017-line-011", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-018", "pdf-017-line-019", "pdf-017-line-020", "pdf-017-line-024", "pdf-017-line-026", "pdf-017-line-028", "pdf-017-line-032", "pdf-017-line-033", "pdf-017-line-035" ], "source_page": 17 } ], "title": "Article 26\nExchange of Information" }, { "id": "article-27", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-017-line-041", "pdf-017-line-044", "pdf-017-line-045" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.0955296313579, 291.78574153239066, 540.4025011665889, 318.9157250904308 ], "source_line_ids": [ "pdf-017-line-041", "pdf-017-line-044", "pdf-017-line-045" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00646", "p017-tsv00647", "p017-tsv00648", "p017-tsv00649", "p017-tsv00650", "p017-tsv00651", "p017-tsv00652", "p017-tsv00653", "p017-tsv00655", "p017-tsv00656", "p017-tsv00657", "p017-tsv00658", "p017-tsv00659", "p017-tsv00660", "p017-tsv00661", "p017-tsv00662", "p017-tsv00663", "p017-tsv00665", "p017-tsv00666", "p017-tsv00667", "p017-tsv00668", "p017-tsv00669", "p017-tsv00670", "p017-tsv00671", "p017-tsv00672", "p017-tsv00673" ], "text": "(1) Nothing in this Agreement shall affect diplomatic\nor consular privileges under the general rules of interna-\ntional law or under the provisions of special agreements." }, { "id": "para-2", "source_line_ids": [ "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-055", "pdf-017-line-056", "pdf-017-line-058" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 317.81868408772743, 335.80275567247617, 540.4025011665889, 388.6785399539625 ], "source_line_ids": [ "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-055", "pdf-017-line-056", "pdf-017-line-058" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00677", "p017-tsv00678", "p017-tsv00679", "p017-tsv00680", "p017-tsv00681", "p017-tsv00682", "p017-tsv00683", "p017-tsv00684", "p017-tsv00685", "p017-tsv00686", "p017-tsv00687", "p017-tsv00689", "p017-tsv00690", "p017-tsv00691", "p017-tsv00692", "p017-tsv00693", "p017-tsv00694", "p017-tsv00695", "p017-tsv00696", "p017-tsv00697", "p017-tsv00698", "p017-tsv00700", "p017-tsv00701", "p017-tsv00702", "p017-tsv00703", "p017-tsv00704", "p017-tsv00705", "p017-tsv00706", "p017-tsv00708", "p017-tsv00709", "p017-tsv00710", "p017-tsv00711", "p017-tsv00712", "p017-tsv00713", "p017-tsv00714", "p017-tsv00715", "p017-tsv00716", "p017-tsv00717", "p017-tsv00718", "p017-tsv00720", "p017-tsv00721", "p017-tsv00722", "p017-tsv00723", "p017-tsv00724", "p017-tsv00725", "p017-tsv00726", "p017-tsv00727", "p017-tsv00728", "p017-tsv00729", "p017-tsv00730", "p017-tsv00732", "p017-tsv00733" ], "text": "(2) Insofar as, due to such privileges granted to a per-\nson under the general rules of international law or under\nthe provisions of special international agreements, in-\ncome or capital are not subject to tax in the receiving\nState, the right to tax shall be reserved to the sending\nState. -" }, { "id": "para-3", "source_line_ids": [ "pdf-017-line-060", "pdf-017-line-063", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-068", "pdf-017-line-070", "pdf-017-line-073", "pdf-017-line-074", "pdf-017-line-077" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.0955296313579, 398.3678197961197, 540.9561922538497, 479.4809339033213 ], "source_line_ids": [ "pdf-017-line-060", "pdf-017-line-063", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-068", "pdf-017-line-070", "pdf-017-line-073", "pdf-017-line-074", "pdf-017-line-077" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00737", "p017-tsv00738", "p017-tsv00739", "p017-tsv00740", "p017-tsv00741", "p017-tsv00742", "p017-tsv00743", "p017-tsv00744", "p017-tsv00745", "p017-tsv00747", "p017-tsv00748", "p017-tsv00749", "p017-tsv00750", "p017-tsv00751", "p017-tsv00752", "p017-tsv00753", "p017-tsv00754", "p017-tsv00755", "p017-tsv00756", "p017-tsv00758", "p017-tsv00759", "p017-tsv00760", "p017-tsv00761", "p017-tsv00762", "p017-tsv00763", "p017-tsv00764", "p017-tsv00765", "p017-tsv00766", "p017-tsv00767", "p017-tsv00769", "p017-tsv00770", "p017-tsv00771", "p017-tsv00772", "p017-tsv00773", "p017-tsv00774", "p017-tsv00775", "p017-tsv00776", "p017-tsv00777", "p017-tsv00778", "p017-tsv00780", "p017-tsv00781", "p017-tsv00782", "p017-tsv00783", "p017-tsv00784", "p017-tsv00785", "p017-tsv00786", "p017-tsv00787", "p017-tsv00788", "p017-tsv00789", "p017-tsv00791", "p017-tsv00792", "p017-tsv00793", "p017-tsv00794", "p017-tsv00795", "p017-tsv00796", "p017-tsv00797", "p017-tsv00798", "p017-tsv00799", "p017-tsv00800", "p017-tsv00801", "p017-tsv00803", "p017-tsv00804", "p017-tsv00805", "p017-tsv00806", "p017-tsv00807", "p017-tsv00808", "p017-tsv00809", "p017-tsv00810", "p017-tsv00811", "p017-tsv00813", "p017-tsv00814", "p017-tsv00815", "p017-tsv00816", "p017-tsv00817", "p017-tsv00818", "p017-tsv00819", "p017-tsv00820", "p017-tsv00821", "p017-tsv00822", "p017-tsv00823", "p017-tsv00825" ], "text": "(3) For the purposes of this Agreement, persons who\nare members of a diplomatic or consular mission of a\nContracting State in the other Contracting State or in a\nthird State, as well as persons connected with such per-\nsons, and who are nationals of the sending State, shall\nbe deemed to be residents of the sending State if they\nare subjected therein to the same obligations in respect\nof taxes on income and capital as are residents of that\nState." } ], "source_heading_line_ids": [ "pdf-017-line-038", "pdf-017-line-039" ], "source_heading_word_ids": [ "p017-tsv00636", "p017-tsv00637", "p017-tsv00639", "p017-tsv00640", "p017-tsv00641", "p017-tsv00642" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 317.81868408772743, 264.93259454126934, 540.9561922538497, 479.4809339033213 ], "source_line_ids": [ "pdf-017-line-038", "pdf-017-line-039", "pdf-017-line-041", "pdf-017-line-044", "pdf-017-line-045", "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-055", "pdf-017-line-056", "pdf-017-line-058", "pdf-017-line-060", "pdf-017-line-063", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-068", "pdf-017-line-070", "pdf-017-line-073", "pdf-017-line-074", "pdf-017-line-077" ], "source_page": 17 } ], "title": "Article 27\nDiplomatic and Consular Privileges" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-082", "pdf-017-line-084", "pdf-017-line-086", "pdf-017-line-088", "pdf-017-line-090" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.37237517498835, 522.6674383426504, 541.2330377974802, 568.0686353173298 ], "source_line_ids": [ "pdf-017-line-082", "pdf-017-line-084", "pdf-017-line-086", "pdf-017-line-088", "pdf-017-line-090" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00838", "p017-tsv00839", "p017-tsv00840", "p017-tsv00841", "p017-tsv00842", "p017-tsv00843", "p017-tsv00844", "p017-tsv00845", "p017-tsv00846", "p017-tsv00848", "p017-tsv00849", "p017-tsv00850", "p017-tsv00851", "p017-tsv00852", "p017-tsv00853", "p017-tsv00854", "p017-tsv00855", "p017-tsv00856", "p017-tsv00858", "p017-tsv00859", "p017-tsv00860", "p017-tsv00861", "p017-tsv00862", "p017-tsv00863", "p017-tsv00864", "p017-tsv00865", "p017-tsv00866", "p017-tsv00868", "p017-tsv00869", "p017-tsv00870", "p017-tsv00871", "p017-tsv00872", "p017-tsv00873", "p017-tsv00874", "p017-tsv00875", "p017-tsv00877", "p017-tsv00878", "p017-tsv00879", "p017-tsv00880", "p017-tsv00881", "p017-tsv00882", "p017-tsv00883", "p017-tsv00884" ], "text": "This Agreement shall also apply to Land Berlin, prov-\nided that the Government of the Federal Republic of\nGermany has not made a contrary declaration to the\nGovernment of Jamaica within three months from the\ndate of entry into force of this Agreement." } ], "source_heading_line_ids": [ "pdf-017-line-078", "pdf-017-line-081" ], "source_heading_word_ids": [ "p017-tsv00829", "p017-tsv00830", "p017-tsv00831", "p017-tsv00833", "p017-tsv00834" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.37237517498835, 492.76908911542256, 541.2330377974802, 568.0686353173298 ], "source_line_ids": [ "pdf-017-line-078", "pdf-017-line-081", "pdf-017-line-082", "pdf-017-line-084", "pdf-017-line-086", "pdf-017-line-088", "pdf-017-line-090" ], "source_page": 17 } ], "title": "“ Article 28\nLand Berlin" }, { "id": "article-29", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-096", "pdf-017-line-098", "pdf-017-line-101", "pdf-017-line-103", "pdf-017-line-104", "pdf-017-line-107", "pdf-017-line-110", "pdf-017-line-111", "pdf-017-line-113", "pdf-017-line-116", "pdf-017-line-117", "pdf-017-line-120", "pdf-017-line-123", "pdf-017-line-125" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.6492207186187, 609.3172837882275, 541.5098833411106, 760.7468858927986 ], "source_line_ids": [ "pdf-017-line-096", "pdf-017-line-098", "pdf-017-line-101", "pdf-017-line-103", "pdf-017-line-104", "pdf-017-line-107", "pdf-017-line-110", "pdf-017-line-111", "pdf-017-line-113", "pdf-017-line-116", "pdf-017-line-117", "pdf-017-line-120", "pdf-017-line-123", "pdf-017-line-125" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00897", "p017-tsv00898", "p017-tsv00899", "p017-tsv00900", "p017-tsv00901", "p017-tsv00902", "p017-tsv00903", "p017-tsv00904", "p017-tsv00905", "p017-tsv00907", "p017-tsv00908", "p017-tsv00909", "p017-tsv00910", "p017-tsv00911", "p017-tsv00912", "p017-tsv00913", "p017-tsv00914", "p017-tsv00916", "p017-tsv00917", "p017-tsv00918", "p017-tsv00919", "p017-tsv00920", "p017-tsv00921", "p017-tsv00922", "p017-tsv00923", "p017-tsv00925", "p017-tsv00926", "p017-tsv00927", "p017-tsv00928", "p017-tsv00929", "p017-tsv00930", "p017-tsv00931", "p017-tsv00933", "p017-tsv00934", "p017-tsv00935", "p017-tsv00936", "p017-tsv00937", "p017-tsv00938", "p017-tsv00939", "p017-tsv00940", "p017-tsv00944", "p017-tsv00945", "p017-tsv00946", "p017-tsv00947", "p017-tsv00948", "p017-tsv00949", "p017-tsv00950", "p017-tsv00951", "p017-tsv00952", "p017-tsv00953", "p017-tsv00955", "p017-tsv00956", "p017-tsv00957", "p017-tsv00958", "p017-tsv00959", "p017-tsv00960", "p017-tsv00961", "p017-tsv00962", "p017-tsv00964", "p017-tsv00965", "p017-tsv00966", "p017-tsv00967", "p017-tsv00968", "p017-tsv00969", "p017-tsv00970", "p017-tsv00974", "p017-tsv00975", "p017-tsv00976", "p017-tsv00977", "p017-tsv00978", "p017-tsv00979", "p017-tsv00980", "p017-tsv00981", "p017-tsv00982", "p017-tsv00983", "p017-tsv00984", "p017-tsv00986", "p017-tsv00987", "p017-tsv00988", "p017-tsv00989", "p017-tsv00990", "p017-tsv00991", "p017-tsv00992", "p017-tsv00993", "p017-tsv00994", "p017-tsv00996", "p017-tsv00997", "p017-tsv00998", "p017-tsv00999", "p017-tsv01003", "p017-tsv01004", "p017-tsv01005", "p017-tsv01006", "p017-tsv01007", "p017-tsv01008", "p017-tsv01009", "p017-tsv01010", "p017-tsv01011", "p017-tsv01012", "p017-tsv01014", "p017-tsv01015", "p017-tsv01016", "p017-tsv01017", "p017-tsv01018", "p017-tsv01019", "p017-tsv01020", "p017-tsv01021", "p017-tsv01023", "p017-tsv01024", "p017-tsv01025", "p017-tsv01026", "p017-tsv01027" ], "text": "This Agreement shail enter into force one month after\nthe exchange by the plenipotentiaries of the Contracting\nStates at Kingston of instruments certifying that the\nconstitutional requirements for such entry into force\nhave been fulfilled, and shall thereupon have effect:\n(a) in the Federal Republic of Germany in respect of\ntaxes which are levied for any assessment period\nbeginning on or after January 1, 1973;\n(b) in Jamaica in respect of taxes which are levied for\nany year of assessment beginning on or after Jan-\nuary 1, 1973; -\n(c) in both Contracting States in respect of taxes with-\nheld at source on dividends, interest and royalties\npaid after December 31, 1972," } ], "source_heading_line_ids": [ "pdf-017-line-093", "pdf-017-line-095" ], "source_heading_word_ids": [ "p017-tsv00888", "p017-tsv00889", "p017-tsv00891", "p017-tsv00892", "p017-tsv00893" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.6492207186187, 582.1873002301875, 541.5098833411106, 760.7468858927986 ], "source_line_ids": [ "pdf-017-line-093", "pdf-017-line-095", "pdf-017-line-096", "pdf-017-line-098", "pdf-017-line-101", "pdf-017-line-103", "pdf-017-line-104", "pdf-017-line-107", "pdf-017-line-110", "pdf-017-line-111", "pdf-017-line-113", "pdf-017-line-116", "pdf-017-line-117", "pdf-017-line-120", "pdf-017-line-123", "pdf-017-line-125" ], "source_page": 17 } ], "title": "Article 29\nEntry into Force" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-018-line-008", "pdf-018-line-010", "pdf-018-line-012", "pdf-018-line-014", "pdf-018-line-016", "pdf-018-line-018", "pdf-018-line-020", "pdf-018-line-021", "pdf-018-line-022", "pdf-018-line-024", "pdf-018-line-026", "pdf-018-line-029", "pdf-018-line-031", "pdf-018-line-033", "pdf-018-line-034", "pdf-018-line-036", "pdf-018-line-039", "pdf-018-line-042", "pdf-018-line-043", "pdf-018-line-045", "pdf-018-line-047", "pdf-018-line-049" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 295.3941950536631, 104.09054916146005, 518.8085487634157, 297.0456363038474 ], "source_line_ids": [ "pdf-018-line-008", "pdf-018-line-010", "pdf-018-line-012", "pdf-018-line-014", "pdf-018-line-016", "pdf-018-line-018", "pdf-018-line-020", "pdf-018-line-021", "pdf-018-line-022", "pdf-018-line-024", "pdf-018-line-026", "pdf-018-line-029", "pdf-018-line-031", "pdf-018-line-033", "pdf-018-line-034", "pdf-018-line-036", "pdf-018-line-039", "pdf-018-line-042", "pdf-018-line-043", "pdf-018-line-045", "pdf-018-line-047", "pdf-018-line-049" ], "source_page": 18 } ], "source_word_ids": [ "p018-tsv00250", "p018-tsv00251", "p018-tsv00252", "p018-tsv00253", "p018-tsv00254", "p018-tsv00255", "p018-tsv00256", "p018-tsv00258", "p018-tsv00259", "p018-tsv00260", "p018-tsv00261", "p018-tsv00262", "p018-tsv00263", "p018-tsv00264", "p018-tsv00265", "p018-tsv00266", "p018-tsv00267", "p018-tsv00269", "p018-tsv00270", "p018-tsv00271", "p018-tsv00272", "p018-tsv00273", "p018-tsv00274", "p018-tsv00275", "p018-tsv00276", "p018-tsv00277", "p018-tsv00278", "p018-tsv00280", "p018-tsv00281", "p018-tsv00282", "p018-tsv00283", "p018-tsv00284", "p018-tsv00285", "p018-tsv00286", "p018-tsv00287", "p018-tsv00288", "p018-tsv00289", "p018-tsv00290", "p018-tsv00292", "p018-tsv00293", "p018-tsv00294", "p018-tsv00295", "p018-tsv00296", "p018-tsv00297", "p018-tsv00298", "p018-tsv00299", "p018-tsv00300", "p018-tsv00301", "p018-tsv00302", "p018-tsv00304", "p018-tsv00305", "p018-tsv00306", "p018-tsv00307", "p018-tsv00308", "p018-tsv00309", "p018-tsv00310", "p018-tsv00311", "p018-tsv00313", "p018-tsv00314", "p018-tsv00315", "p018-tsv00316", "p018-tsv00317", "p018-tsv00318", "p018-tsv00319", "p018-tsv00320", "p018-tsv00321", "p018-tsv00323", "p018-tsv00324", "p018-tsv00325", "p018-tsv00328", "p018-tsv00329", "p018-tsv00330", "p018-tsv00331", "p018-tsv00332", "p018-tsv00333", "p018-tsv00334", "p018-tsv00335", "p018-tsv00336", "p018-tsv00337", "p018-tsv00339", "p018-tsv00340", "p018-tsv00341", "p018-tsv00342", "p018-tsv00343", "p018-tsv00344", "p018-tsv00345", "p018-tsv00346", "p018-tsv00347", "p018-tsv00349", "p018-tsv00350", "p018-tsv00351", "p018-tsv00352", "p018-tsv00353", "p018-tsv00354", "p018-tsv00355", "p018-tsv00356", "p018-tsv00357", "p018-tsv00359", "p018-tsv00362", "p018-tsv00363", "p018-tsv00364", "p018-tsv00365", "p018-tsv00366", "p018-tsv00367", "p018-tsv00368", "p018-tsv00369", "p018-tsv00370", "p018-tsv00371", "p018-tsv00391", "p018-tsv00373", "p018-tsv00374", "p018-tsv00375", "p018-tsv00376", "p018-tsv00377", "p018-tsv00378", "p018-tsv00379", "p018-tsv00380", "p018-tsv00381", "p018-tsv00383", "p018-tsv00384", "p018-tsv00385", "p018-tsv00386", "p018-tsv00387", "p018-tsv00395", "p018-tsv00396", "p018-tsv00397", "p018-tsv00398", "p018-tsv00399", "p018-tsv00400", "p018-tsv00401", "p018-tsv00402", "p018-tsv00403", "p018-tsv00433", "p018-tsv00437", "p018-tsv00405", "p018-tsv00406", "p018-tsv00407", "p018-tsv00408", "p018-tsv00409", "p018-tsv00410", "p018-tsv00411", "p018-tsv00412", "p018-tsv00414", "p018-tsv00415", "p018-tsv00416", "p018-tsv00417", "p018-tsv00418", "p018-tsv00419", "p018-tsv00420", "p018-tsv00421", "p018-tsv00422", "p018-tsv00423", "p018-tsv00425", "p018-tsv00426", "p018-tsv00427", "p018-tsv00428", "p018-tsv00429" ], "text": "This Agreement shall continue in effect indefinitely\nbut either of the Contracting States may, on or before\nthe thirtieth day of June in any calendar year beginning\nafter the expiration of a period of five years from the\ndate of its entry into force, give to the other Contracting\nState, through diplomatic channels, written notice of ter-\nmination and, in such event, this Agreement shall cease\nto be effective:\n(a) in the Federal Republic of Germany in respect of\ntaxes which are levied for any assessment period fol-\nlowing that in which the notice of termination is\ngiven;\nin Jamaica in respect of taxes which are levied for\n(b\nany year of assessment following that in which the\nnotice of termination is given;\nin both Contracting States in respect of taxes with-\n(c\n=\nheld at source on dividends, interest and royalties\npaid after December 31 of the year in which the\nnotice of termination is given." } ], "source_heading_line_ids": [ "pdf-018-line-003", "pdf-018-line-006" ], "source_heading_word_ids": [ "p018-tsv00243", "p018-tsv00244", "p018-tsv00246" ], "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 295.3941950536631, 76.68372903650115, 518.8085487634157, 297.0456363038474 ], "source_line_ids": [ "pdf-018-line-003", "pdf-018-line-006", "pdf-018-line-008", "pdf-018-line-010", "pdf-018-line-012", "pdf-018-line-014", "pdf-018-line-016", "pdf-018-line-018", "pdf-018-line-020", "pdf-018-line-021", "pdf-018-line-022", "pdf-018-line-024", "pdf-018-line-026", "pdf-018-line-029", "pdf-018-line-031", "pdf-018-line-033", "pdf-018-line-034", "pdf-018-line-036", "pdf-018-line-039", "pdf-018-line-042", "pdf-018-line-043", "pdf-018-line-045", "pdf-018-line-047", "pdf-018-line-049" ], "source_page": 18 } ], "title": "Article 30\nTermination" } ], "authenticity": "authentic-language-transcription", "content_sha256": "d20354d53b13c300ba72881093e66cd4922fc1415fefe57b1c4d54dcca89ff45", "form": "machine-transcription", "input_sha256": "6f3c5900f239d67279c11b6b21d14fe82dbce99ff8f98fedece47ba56328529d", "source_sha256": "9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jamaika/1976-07-17-Jamaika-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } }, "title": { "de": "Deutschland – Jamaika · Originalfassung", "en": "Germany – Jamaica · original edition" }, "version": "de-jamaica-1976-base | BGBl. 1976 II S. 1194 | signed 1974-10-08 | published 1976-07-17 | Signed: 1974-10-08 | Gazette publication: 1976-07-17" }, "public_release_permitted": false, "reader_ready": true, "recorded_authentic_languages": [], "review": "Unreviewed; qualified human review pending", "review_preview_release_permitted": true, "source_title": { "de": "Deutschland – Jamaika · Originalfassung", "en": "Germany – Jamaica · original edition" }, "sources": [ { "label": "Original PDF", "origin": "public", "path": "/library/originals/9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c.pdf", "retrieved_at": "2026-09-30", "sha256": "9c21e0ddbeda70f9067191a616ffc242edf0320f0cdfe618b53669f0f64c982c", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Jamaika/1976-07-17-Jamaika-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } ], "supplements": {}, "texts": { "de": [ { "body_sha256": "5af5bdc526df4ea33bace582230bdc6af002e5edad9dbebee31d2bf74ceebda5", "id": "article-1", "label": "1", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.73655622958469, 390.3395593554752, 284.0435277648157, 407.7802630713581 ], "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-032" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00136", "p002-tsv00137", "p002-tsv00138", "p002-tsv00139", "p002-tsv00140", "p002-tsv00141", "p002-tsv00142", "p002-tsv00143", "p002-tsv00144", "p002-tsv00146", "p002-tsv00147", "p002-tsv00148", "p002-tsv00149", "p002-tsv00150", "p002-tsv00151", "p002-tsv00152" ], "text": "(1) Dieses Abkommen gilt für Personen, die in einem\nVertragstaat oder in beiden Vertragstaaten ansässig sind." }, "pages": [ 2 ], "text": "(1) Dieses Abkommen gilt für Personen, die in einem\nVertragstaat oder in beiden Vertragstaaten ansässig sind." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036", "pdf-002-line-038", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.45971068595427, 413.31699440973364, 284.0435277648157, 496.36796448536666 ], "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036", "pdf-002-line-038", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00156", "p002-tsv00157", "p002-tsv00158", "p002-tsv00159", "p002-tsv00160", "p002-tsv00161", "p002-tsv00162", "p002-tsv00163", "p002-tsv00165", "p002-tsv00166", "p002-tsv00167", "p002-tsv00168", "p002-tsv00169", "p002-tsv00170", "p002-tsv00172", "p002-tsv00173", "p002-tsv00174", "p002-tsv00175", "p002-tsv00176", "p002-tsv00177", "p002-tsv00178", "p002-tsv00179", "p002-tsv00180", "p002-tsv00182", "p002-tsv00183", "p002-tsv00184", "p002-tsv00185", "p002-tsv00186", "p002-tsv00187", "p002-tsv00188", "p002-tsv00189", "p002-tsv00191", "p002-tsv00192", "p002-tsv00193", "p002-tsv00194", "p002-tsv00195", "p002-tsv00197", "p002-tsv00198", "p002-tsv00199", "p002-tsv00200", "p002-tsv00201", "p002-tsv00202", "p002-tsv00203", "p002-tsv00204", "p002-tsv00205", "p002-tsv00206", "p002-tsv00208", "p002-tsv00209", "p002-tsv00210", "p002-tsv00211", "p002-tsv00212", "p002-tsv00213", "p002-tsv00214", "p002-tsv00215", "p002-tsv00217", "p002-tsv00218", "p002-tsv00219", "p002-tsv00220", "p002-tsv00221", "p002-tsv00222", "p002-tsv00223", "p002-tsv00224", "p002-tsv00226", "p002-tsv00227", "p002-tsv00228", "p002-tsv00229", "p002-tsv00230" ], "text": "(2) Dieses Abkommen gilt nicht für Gesellschaften, die\nnach dem Jamaica International Business Companies\n{Exemption from Income Tax) Law, 1956 (in der am\n23. August 1956 geltenden Fassung), ergänzt durch die\nJamaica International Business Companies (Exemption\nfrom Income Tax) Regulations, 1964 (in der am 14. März\n1964 geltenden Fassung) oder nach einem ähnlichen Ge-\nsetz, das künftig in Jamaika verabschiedet wird, An-\nspruch auf besondere Steuervergünstigungen haben." }, "pages": [ 2 ], "text": "(2) Dieses Abkommen gilt nicht für Gesellschaften, die\nnach dem Jamaica International Business Companies\n{Exemption from Income Tax) Law, 1956 (in der am\n23. August 1956 geltenden Fassung), ergänzt durch die\nJamaica International Business Companies (Exemption\nfrom Income Tax) Regulations, 1964 (in der am 14. März\n1964 geltenden Fassung) oder nach einem ähnlichen Ge-\nsetz, das künftig in Jamaika verabschiedet wird, An-\nspruch auf besondere Steuervergünstigungen haben." } ], "title": "Artikel 1\nPersönlicher Geltungsbereich" }, { "body_sha256": "84a531bf2a0d93a5292b413118452d0824fe0aa211d4ffbd0e8db987df44d89a", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-064" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 61.73655622958469, 538.4471226570207, 284.32037330844605, 581.3567905294311 ], "source_line_ids": [ "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-064" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00245", "p002-tsv00246", "p002-tsv00247", "p002-tsv00248", "p002-tsv00249", "p002-tsv00250", "p002-tsv00251", "p002-tsv00252", "p002-tsv00253", "p002-tsv00255", "p002-tsv00256", "p002-tsv00257", "p002-tsv00258", "p002-tsv00259", "p002-tsv00260", "p002-tsv00261", "p002-tsv00262", "p002-tsv00264", "p002-tsv00265", "p002-tsv00266", "p002-tsv00267", "p002-tsv00268", "p002-tsv00269", "p002-tsv00270", "p002-tsv00271", "p002-tsv00273", "p002-tsv00274", "p002-tsv00275", "p002-tsv00276", "p002-tsv00277", "p002-tsv00278", "p002-tsv00279", "p002-tsv00281", "p002-tsv00282", "p002-tsv00283" ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom\nVermögen, die für Rechnung eines der beiden Vertrag-\nstaaten, seiner Länder oder einer ihrer Gebietskörper-\nschaften erhoben werden." }, "pages": [ 2 ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom\nVermögen, die für Rechnung eines der beiden Vertrag-\nstaaten, seiner Länder oder einer ihrer Gebietskörper-\nschaften erhoben werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-076" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.01340177321512, 589.3850509700757, 284.59721885207654, 652.7806247944756 ], "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-076" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00287", "p002-tsv00288", "p002-tsv00289", "p002-tsv00290", "p002-tsv00291", "p002-tsv00292", "p002-tsv00293", "p002-tsv00294", "p002-tsv00296", "p002-tsv00297", "p002-tsv00298", "p002-tsv00299", "p002-tsv00300", "p002-tsv00301", "p002-tsv00302", "p002-tsv00303", "p002-tsv00305", "p002-tsv00306", "p002-tsv00307", "p002-tsv00308", "p002-tsv00309", "p002-tsv00310", "p002-tsv00311", "p002-tsv00312", "p002-tsv00314", "p002-tsv00315", "p002-tsv00316", "p002-tsv00317", "p002-tsv00318", "p002-tsv00319", "p002-tsv00321", "p002-tsv00322", "p002-tsv00323", "p002-tsv00324", "p002-tsv00325", "p002-tsv00326", "p002-tsv00327", "p002-tsv00328", "p002-tsv00330", "p002-tsv00331", "p002-tsv00332", "p002-tsv00333", "p002-tsv00334", "p002-tsv00335", "p002-tsv00336", "p002-tsv00338" ], "text": "(2) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom Ge-\nsamtvermögen oder von Teilen des Einkommens oder des\nVermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens sowie der Steuern vom Vermö-\ngenszuwachs." }, "pages": [ 2 ], "text": "(2) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom Ge-\nsamtvermögen oder von Teilen des Einkommens oder des\nVermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens sowie der Steuern vom Vermö-\ngenszuwachs." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-line-078", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-002-line-087", "pdf-002-line-089", "pdf-002-line-091", "pdf-002-line-093", "pdf-002-line-095", "pdf-003-line-003", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 62.01340177321512, 659.4247024005261, 284.32037330844605, 767.9446366326866 ], "source_line_ids": [ "pdf-002-line-078", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-002-line-087", "pdf-002-line-089", "pdf-002-line-091", "pdf-002-line-093", "pdf-002-line-095" ], "source_page": 2 }, { "bbox": [ 81.39258982734484, 80.28260440644524, 304.80694353709754, 181.60478789871755 ], "source_line_ids": [ "pdf-003-line-003", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00342", "p002-tsv00343", "p002-tsv00344", "p002-tsv00345", "p002-tsv00346", "p002-tsv00347", "p002-tsv00348", "p002-tsv00349", "p002-tsv00350", "p002-tsv00351", "p002-tsv00353", "p002-tsv00354", "p002-tsv00355", "p002-tsv00356", "p002-tsv00358", "p002-tsv00359", "p002-tsv00360", "p002-tsv00361", "p002-tsv00362", "p002-tsv00366", "p002-tsv00367", "p002-tsv00368", "p002-tsv00369", "p002-tsv00370", "p002-tsv00372", "p002-tsv00373", "p002-tsv00374", "p002-tsv00378", "p002-tsv00379", "p002-tsv00380", "p002-tsv00381", "p002-tsv00382", "p002-tsv00384", "p002-tsv00385", "p002-tsv00386", "p002-tsv00390", "p002-tsv00391", "p002-tsv00392", "p002-tsv00394", "p002-tsv00395", "p002-tsv00399", "p002-tsv00400", "p002-tsv00401", "p002-tsv00402", "p002-tsv00403", "p002-tsv00404", "p003-tsv00010", "p003-tsv00011", "p003-tsv00012", "p003-tsv00014", "p003-tsv00015", "p003-tsv00016", "p003-tsv00017", "p003-tsv00018", "p003-tsv00019", "p003-tsv00021", "p003-tsv00022", "p003-tsv00023", "p003-tsv00027", "p003-tsv00028", "p003-tsv00029", "p003-tsv00030", "p003-tsv00031", "p003-tsv00032", "p003-tsv00033", "p003-tsv00034", "p003-tsv00036", "p003-tsv00037", "p003-tsv00038", "p003-tsv00039", "p003-tsv00040", "p003-tsv00041", "p003-tsv00042", "p003-tsv00044", "p003-tsv00045", "p003-tsv00046", "p003-tsv00047", "p003-tsv00048", "p003-tsv00049", "p003-tsv00051", "p003-tsv00052", "p003-tsv00053", "p003-tsv00054", "p003-tsv00055", "p003-tsv00056", "p003-tsv00057", "p003-tsv00059", "p003-tsv00060", "p003-tsv00061", "p003-tsv00062", "p003-tsv00066", "p003-tsv00067", "p003-tsv00068", "p003-tsv00069", "p003-tsv00070", "p003-tsv00071", "p003-tsv00072", "p003-tsv00073", "p003-tsv00075", "p003-tsv00076", "p003-tsv00077", "p003-tsv00078", "p003-tsv00079", "p003-tsv00080" ], "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer einschließlich der Ergänzungs-\nabgabe zur Einkommensteuer,\ndie Körperschaftsteuer einschließlich der Ergänzungs-\nabgabe zur Körperschaftsteuer,\ndie Vermögensteuer und\ndie Gewerbesteuer\n(im folgenden als „deutsche Steuer\" bezeichnet);\nb) in Jamaika:\naa) die income tax (Einkommensteuer einschließlich\nder surtax (Zusatzsteuer),\nbb) die company profits tax (Steuer auf Gesellschafts-\ngewinne), die additional company profits tax (Zu-\nsatzsteuer auf Gesellschaftsgewinne) und die in-\nvestment company profits tax (Steuer auf Ge-\nwinne von Kapitalanlagegesellschaften) und\ncc) die transfer tax (Steuer auf den Transfer)\n(im folgenden als „jamaikanische Steuer” bezeichnet)." }, "pages": [ 2, 3 ], "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer einschließlich der Ergänzungs-\nabgabe zur Einkommensteuer,\ndie Körperschaftsteuer einschließlich der Ergänzungs-\nabgabe zur Körperschaftsteuer,\ndie Vermögensteuer und\ndie Gewerbesteuer\n(im folgenden als „deutsche Steuer\" bezeichnet);\nb) in Jamaika:\naa) die income tax (Einkommensteuer einschließlich\nder surtax (Zusatzsteuer),\nbb) die company profits tax (Steuer auf Gesellschafts-\ngewinne), die additional company profits tax (Zu-\nsatzsteuer auf Gesellschaftsgewinne) und die in-\nvestment company profits tax (Steuer auf Ge-\nwinne von Kapitalanlagegesellschaften) und\ncc) die transfer tax (Steuer auf den Transfer)\n(im folgenden als „jamaikanische Steuer” bezeichnet)." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 81.66943537097526, 187.14151923709306, 304.5300979934671, 221.74609010194015 ], "source_line_ids": [ "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00084", "p003-tsv00085", "p003-tsv00086", "p003-tsv00087", "p003-tsv00088", "p003-tsv00089", "p003-tsv00090", "p003-tsv00091", "p003-tsv00093", "p003-tsv00094", "p003-tsv00095", "p003-tsv00096", "p003-tsv00097", "p003-tsv00098", "p003-tsv00099", "p003-tsv00100", "p003-tsv00101", "p003-tsv00103", "p003-tsv00104", "p003-tsv00105", "p003-tsv00106", "p003-tsv00107", "p003-tsv00108", "p003-tsv00109", "p003-tsv00110", "p003-tsv00112" ], "text": "(4) Dieses Abkommen gilt auch für alle Steuern\ngleicher oder ähnlicher Art, die künftig neben den zur\nZeit bestehenden Steuern oder an deren Stelle erhoben\nwerden." }, "pages": [ 3 ], "text": "(4) Dieses Abkommen gilt auch für alle Steuern\ngleicher oder ähnlicher Art, die künftig neben den zur\nZeit bestehenden Steuern oder an deren Stelle erhoben\nwerden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-034" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 81.9462809146057, 226.72914830647812, 304.5300979934671, 262.44106543900034 ], "source_line_ids": [ "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-034" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00115", "p003-tsv00116", "p003-tsv00117", "p003-tsv00118", "p003-tsv00119", "p003-tsv00120", "p003-tsv00121", "p003-tsv00122", "p003-tsv00124", "p003-tsv00125", "p003-tsv00126", "p003-tsv00127", "p003-tsv00128", "p003-tsv00129", "p003-tsv00130", "p003-tsv00132", "p003-tsv00133", "p003-tsv00134", "p003-tsv00135", "p003-tsv00136", "p003-tsv00137", "p003-tsv00138", "p003-tsv00139", "p003-tsv00141", "p003-tsv00142", "p003-tsv00143", "p003-tsv00144", "p003-tsv00145" ], "text": "(5) Die Bestimmungen dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Vermögens gelten\nentsprechend für die nicht nach dem Einkommen oder\ndem Vermögen berechnete deutsche Gewerbesteuer." }, "pages": [ 3 ], "text": "(5) Die Bestimmungen dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Vermögens gelten\nentsprechend für die nicht nach dem Einkommen oder\ndem Vermögen berechnete deutsche Gewerbesteuer." } ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, { "body_sha256": "4bd2e4b101d6f8e4e5a3c36780209453fc05916b95d6a7c26a9f99243d902d78", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-062", "pdf-003-line-066", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-084", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-103", "pdf-003-line-106", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-133", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-136", "pdf-003-line-137", "pdf-003-line-140", "pdf-003-line-142", "pdf-003-line-144", "pdf-004-line-003", "pdf-004-line-006", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-022", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-040" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 81.66943537097526, 302.0286945083854, 304.5300979934671, 768.2214731996054 ], "source_line_ids": [ "pdf-003-line-040", "pdf-003-line-042", "pdf-003-line-044", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-062", "pdf-003-line-066", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-079", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-084", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-103", "pdf-003-line-106", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-119", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-133", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-136", "pdf-003-line-137", "pdf-003-line-140", "pdf-003-line-142", "pdf-003-line-144" ], "source_page": 3 }, { "bbox": [ 59.79863742417172, 76.96056560341994, 280.7213812412505, 258.56535350213744 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-006", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-022", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-040" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00157", "p003-tsv00158", "p003-tsv00159", "p003-tsv00160", "p003-tsv00161", "p003-tsv00162", "p003-tsv00163", "p003-tsv00164", "p003-tsv00166", "p003-tsv00167", "p003-tsv00168", "p003-tsv00169", "p003-tsv00171", "p003-tsv00172", "p003-tsv00173", "p003-tsv00174", "p003-tsv00175", "p003-tsv00176", "p003-tsv00178", "p003-tsv00179", "p003-tsv00180", "p003-tsv00181", "p003-tsv00182", "p003-tsv00183", "p003-tsv00185", "p003-tsv00186", "p003-tsv00187", "p003-tsv00188", "p003-tsv00189", "p003-tsv00190", "p003-tsv00192", "p003-tsv00193", "p003-tsv00194", "p003-tsv00195", "p003-tsv00196", "p003-tsv00197", "p003-tsv00198", "p003-tsv00200", "p003-tsv00201", "p003-tsv00202", "p003-tsv00203", "p003-tsv00204", "p003-tsv00206", "p003-tsv00207", "p003-tsv00208", "p003-tsv00209", "p003-tsv00210", "p003-tsv00211", "p003-tsv00212", "p003-tsv00214", "p003-tsv00215", "p003-tsv00216", "p003-tsv00217", "p003-tsv00218", "p003-tsv00219", "p003-tsv00221", "p003-tsv00222", "p003-tsv00223", "p003-tsv00224", "p003-tsv00225", "p003-tsv00226", "p003-tsv00228", "p003-tsv00229", "p003-tsv00230", "p003-tsv00231", "p003-tsv00232", "p003-tsv00233", "p003-tsv00235", "p003-tsv00236", "p003-tsv00237", "p003-tsv00238", "p003-tsv00239", "p003-tsv00508", "p003-tsv00241", "p003-tsv00242", "p003-tsv00243", "p003-tsv00244", "p003-tsv00245", "p003-tsv00246", "p003-tsv00247", "p003-tsv00249", "p003-tsv00250", "p003-tsv00251", "p003-tsv00252", "p003-tsv00253", "p003-tsv00254", "p003-tsv00255", "p003-tsv00256", "p003-tsv00257", "p003-tsv00259", "p003-tsv00260", "p003-tsv00261", "p003-tsv00262", "p003-tsv00263", "p003-tsv00264", "p003-tsv00266", "p003-tsv00267", "p003-tsv00268", "p003-tsv00269", "p003-tsv00270", "p003-tsv00271", "p003-tsv00272", "p003-tsv00274", "p003-tsv00275", "p003-tsv00276", "p003-tsv00277", "p003-tsv00278", "p003-tsv00280", "p003-tsv00281", "p003-tsv00282", "p003-tsv00283", "p003-tsv00284", "p003-tsv00285", "p003-tsv00286", "p003-tsv00288", "p003-tsv00289", "p003-tsv00290", "p003-tsv00291", "p003-tsv00292", "p003-tsv00293", "p003-tsv00295", "p003-tsv00296", "p003-tsv00297", "p003-tsv00298", "p003-tsv00299", "p003-tsv00300", "p003-tsv00301", "p003-tsv00303", "p003-tsv00304", "p003-tsv00305", "p003-tsv00306", "p003-tsv00307", "p003-tsv00308", "p003-tsv00310", "p003-tsv00311", "p003-tsv00312", "p003-tsv00313", "p003-tsv00314", "p003-tsv00316", "p003-tsv00317", "p003-tsv00318", "p003-tsv00319", "p003-tsv00320", "p003-tsv00321", "p003-tsv00322", "p003-tsv00512", "p003-tsv00324", "p003-tsv00325", "p003-tsv00326", "p003-tsv00327", "p003-tsv00328", "p003-tsv00329", "p003-tsv00331", "p003-tsv00332", "p003-tsv00333", "p003-tsv00334", "p003-tsv00335", "p003-tsv00337", "p003-tsv00338", "p003-tsv00339", "p003-tsv00340", "p003-tsv00341", "p003-tsv00342", "p003-tsv00516", "p003-tsv00344", "p003-tsv00345", "p003-tsv00346", "p003-tsv00347", "p003-tsv00348", "p003-tsv00350", "p003-tsv00351", "p003-tsv00352", "p003-tsv00353", "p003-tsv00354", "p003-tsv00355", "p003-tsv00356", "p003-tsv00357", "p003-tsv00359", "p003-tsv00360", "p003-tsv00520", "p003-tsv00362", "p003-tsv00363", "p003-tsv00364", "p003-tsv00365", "p003-tsv00366", "p003-tsv00367", "p003-tsv00369", "p003-tsv00370", "p003-tsv00371", "p003-tsv00372", "p003-tsv00373", "p003-tsv00374", "p003-tsv00375", "p003-tsv00376", "p003-tsv00378", "p003-tsv00379", "p003-tsv00380", "p003-tsv00381", "p003-tsv00385", "p003-tsv00386", "p003-tsv00387", "p003-tsv00388", "p003-tsv00389", "p003-tsv00390", "p003-tsv00391", "p003-tsv00393", "p003-tsv00394", "p003-tsv00395", "p003-tsv00396", "p003-tsv00397", "p003-tsv00398", "p003-tsv00399", "p003-tsv00400", "p003-tsv00402", "p003-tsv00403", "p003-tsv00404", "p003-tsv00405", "p003-tsv00406", "p003-tsv00407", "p003-tsv00408", "p003-tsv00410", "p003-tsv00411", "p003-tsv00412", "p003-tsv00413", "p003-tsv00414", "p003-tsv00415", "p003-tsv00417", "p003-tsv00418", "p003-tsv00419", "p003-tsv00420", "p003-tsv00421", "p003-tsv00422", "p003-tsv00423", "p003-tsv00425", "p003-tsv00426", "p003-tsv00427", "p003-tsv00428", "p003-tsv00429", "p003-tsv00430", "p003-tsv00524", "p003-tsv00432", "p003-tsv00433", "p003-tsv00434", "p003-tsv00435", "p003-tsv00436", "p003-tsv00437", "p003-tsv00439", "p003-tsv00440", "p003-tsv00441", "p003-tsv00442", "p003-tsv00443", "p003-tsv00444", "p003-tsv00445", "p003-tsv00446", "p003-tsv00448", "p003-tsv00449", "p003-tsv00450", "p003-tsv00451", "p003-tsv00452", "p003-tsv00453", "p003-tsv00455", "p003-tsv00456", "p003-tsv00457", "p003-tsv00458", "p003-tsv00459", "p003-tsv00460", "p003-tsv00461", "p003-tsv00462", "p003-tsv00463", "p003-tsv00465", "p003-tsv00466", "p003-tsv00467", "p003-tsv00468", "p003-tsv00469", "p003-tsv00471", "p003-tsv00528", "p003-tsv00532", "p003-tsv00474", "p003-tsv00475", "p003-tsv00476", "p003-tsv00477", "p003-tsv00481", "p003-tsv00482", "p003-tsv00483", "p003-tsv00484", "p003-tsv00485", "p003-tsv00486", "p003-tsv00487", "p003-tsv00488", "p003-tsv00490", "p003-tsv00491", "p003-tsv00492", "p003-tsv00493", "p003-tsv00494", "p003-tsv00495", "p003-tsv00496", "p003-tsv00497", "p003-tsv00498", "p003-tsv00500", "p003-tsv00501", "p003-tsv00502", "p003-tsv00503", "p003-tsv00504", "p004-tsv00024", "p004-tsv00025", "p004-tsv00026", "p004-tsv00027", "p004-tsv00028", "p004-tsv00029", "p004-tsv00031", "p004-tsv00032", "p004-tsv00033", "p004-tsv00034", "p004-tsv00036", "p004-tsv00037", "p004-tsv00038", "p004-tsv00039", "p004-tsv00040", "p004-tsv00041", "p004-tsv00042", "p004-tsv00044", "p004-tsv00045", "p004-tsv00046", "p004-tsv00047", "p004-tsv00048", "p004-tsv00050", "p004-tsv00051", "p004-tsv00054", "p004-tsv00055", "p004-tsv00056", "p004-tsv00057", "p004-tsv00058", "p004-tsv00059", "p004-tsv00060", "p004-tsv00283", "p004-tsv00062", "p004-tsv00063", "p004-tsv00064", "p004-tsv00065", "p004-tsv00066", "p004-tsv00067", "p004-tsv00068", "p004-tsv00070", "p004-tsv00071", "p004-tsv00072", "p004-tsv00074", "p004-tsv00075", "p004-tsv00076", "p004-tsv00077", "p004-tsv00078", "p004-tsv00079", "p004-tsv00080", "p004-tsv00082", "p004-tsv00083", "p004-tsv00084", "p004-tsv00085", "p004-tsv00086", "p004-tsv00087", "p004-tsv00091", "p004-tsv00092", "p004-tsv00093", "p004-tsv00094", "p004-tsv00095", "p004-tsv00096", "p004-tsv00099", "p004-tsv00100", "p004-tsv00101", "p004-tsv00102", "p004-tsv00103", "p004-tsv00104", "p004-tsv00107", "p004-tsv00108", "p004-tsv00109", "p004-tsv00110", "p004-tsv00111", "p004-tsv00112", "p004-tsv00113", "p004-tsv00114", "p004-tsv00116", "p004-tsv00117", "p004-tsv00118", "p004-tsv00119", "p004-tsv00120", "p004-tsv00121", "p004-tsv00123", "p004-tsv00124", "p004-tsv00125", "p004-tsv00128", "p004-tsv00129", "p004-tsv00130", "p004-tsv00131", "p004-tsv00132", "p004-tsv00133", "p004-tsv00134", "p004-tsv00136", "p004-tsv00137", "p004-tsv00138", "p004-tsv00139", "p004-tsv00140", "p004-tsv00141", "p004-tsv00142", "p004-tsv00144", "p004-tsv00145", "p004-tsv00146", "p004-tsv00147", "p004-tsv00148", "p004-tsv00149", "p004-tsv00150", "p004-tsv00151", "p004-tsv00152", "p004-tsv00154" ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammen-\nhang nichts anderes erfordert:\na) bedeutet der Ausdruck „Bundesrepublik Deutschland\",\nim geographischen Sinne verwendet, den Geltungsbe-\nreich des Grundgesetzes für die Bundesrepublik\nDeutschland sowie das an die Hoheitsgewässer der\nBundesrepublik Deutschland angrenzende und in\nÜbereinstimmung mit dem Völkerrecht in bezug auf\ndie Rechte, welche die Bundesrepublik Deutschland\nhinsichtlich des Meeresgrundes und des Meeresunter-\ngrundes sowie ihrer Naturschätze ausüben darf,\nsteuerrechtlich als Inland bezeichnete Gebiet;\nb\nbedeutet der Ausdruck „Jamaika“ die Insel Jamaika,\ndie Morant Cays, die Pedro Cays und die dazugehöri-\ngen abhängigen Gebiete; im geographischen Sinne\nverwendet umfaßt der Ausdruck „Jamaika“ die Ho-\nheitsgewässer Jamaikas einschließlich derjenigen Ge-\nbiete außerhalb der Hoheitsgewässer, die nach dem\nVölkerrecht und jamaikanischem Recht als Gebiete\ngelten, in denen Jamaika seine Rechte hinsichtlich\ndes Meeresgrundes und des Meeresuntergrundes so-\nwie ihrer Naturschätze ausüben darf;\nbedeuten die Ausdrücke „ein Vertragstaat” und „der\nc\nandere Vertragstaat\", je nach dem Zusammenhang,\ndie Bundesrepublik Deutschland oder Jamaika;\numfaßt der Ausdruck „Person“ natürliche Personen,\nd\nGesellschaften und alle anderen Personenvereinigun-\ngen, die für die Besteuerung wie Rechtsträger behan-\ndelt werden;\n&\nbedeutet der Ausdruck „Gesellschaft“ juristische Per-\nsonen oder Rechtsträger, die für die Besteuerung wie\njuristische Personen behandelt werden;\nbedeuten die Ausdrücke „eine in einem Vertragstaat\nansässige Person“ und „eine in dem anderen Vertrag-\nstaat ansässige Person”, je nach dem Zusammenhang,\neine in der Bundesrepublik Deutschland ansässige\nPerson oder eine in Jamaika ansässige Person;\nbedeuten die Ausdrücke „Unternehmen eines Ver-\ng\ntragstaats“ und „Unternehmen des anderen Vertrag-\nstaats”, je nachdem, ein Unternehmen, das von einer\nin einem Vertragstaat ansässigen Person .betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nh\n=\nbedeutet der Ausdruck „Staatsangehöriger“\naa) in bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutsch-\nland sowie alle juristischen Personen, Personen-\ngesellschaften und anderen Personenvereinigun-\ngen, die nach dem in der Bundesrepublik\nDeutschland geltenden Recht errichtet worden\nsind; :\nin bezug auf Jamaika alle natürlichen Personen,\nbb\ndie Staatsangehörige von Jamaika sind, und alle\njuristischen Personen, Personenvereinigungen\nund anderen Rechtsträger, die nach dem in\nJamaika geltenden Recht errichtet worden sind;\nbedeutet der Ausdruck „zuständige Behörde“ auf\nseiten der Bundesrepublik Deutschland den Bundes-\nminister der Finanzen und auf seiten Jamaikas den\nfür die Finanzen verantwortlichen Minister oder\nseinen bevollmächtigten Vertreter;\nj) umfaßt der Ausdruck „internationaler Verkehr” auch\nden Verkehr zwischen Orten desselben Staates im\nVerlauf einer Reise, die sich über mehrere Staaten er-\nstreckt." }, "pages": [ 3, 4 ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammen-\nhang nichts anderes erfordert:\na) bedeutet der Ausdruck „Bundesrepublik Deutschland\",\nim geographischen Sinne verwendet, den Geltungsbe-\nreich des Grundgesetzes für die Bundesrepublik\nDeutschland sowie das an die Hoheitsgewässer der\nBundesrepublik Deutschland angrenzende und in\nÜbereinstimmung mit dem Völkerrecht in bezug auf\ndie Rechte, welche die Bundesrepublik Deutschland\nhinsichtlich des Meeresgrundes und des Meeresunter-\ngrundes sowie ihrer Naturschätze ausüben darf,\nsteuerrechtlich als Inland bezeichnete Gebiet;\nb\nbedeutet der Ausdruck „Jamaika“ die Insel Jamaika,\ndie Morant Cays, die Pedro Cays und die dazugehöri-\ngen abhängigen Gebiete; im geographischen Sinne\nverwendet umfaßt der Ausdruck „Jamaika“ die Ho-\nheitsgewässer Jamaikas einschließlich derjenigen Ge-\nbiete außerhalb der Hoheitsgewässer, die nach dem\nVölkerrecht und jamaikanischem Recht als Gebiete\ngelten, in denen Jamaika seine Rechte hinsichtlich\ndes Meeresgrundes und des Meeresuntergrundes so-\nwie ihrer Naturschätze ausüben darf;\nbedeuten die Ausdrücke „ein Vertragstaat” und „der\nc\nandere Vertragstaat\", je nach dem Zusammenhang,\ndie Bundesrepublik Deutschland oder Jamaika;\numfaßt der Ausdruck „Person“ natürliche Personen,\nd\nGesellschaften und alle anderen Personenvereinigun-\ngen, die für die Besteuerung wie Rechtsträger behan-\ndelt werden;\n&\nbedeutet der Ausdruck „Gesellschaft“ juristische Per-\nsonen oder Rechtsträger, die für die Besteuerung wie\njuristische Personen behandelt werden;\nbedeuten die Ausdrücke „eine in einem Vertragstaat\nansässige Person“ und „eine in dem anderen Vertrag-\nstaat ansässige Person”, je nach dem Zusammenhang,\neine in der Bundesrepublik Deutschland ansässige\nPerson oder eine in Jamaika ansässige Person;\nbedeuten die Ausdrücke „Unternehmen eines Ver-\ng\ntragstaats“ und „Unternehmen des anderen Vertrag-\nstaats”, je nachdem, ein Unternehmen, das von einer\nin einem Vertragstaat ansässigen Person .betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nh\n=\nbedeutet der Ausdruck „Staatsangehöriger“\naa) in bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutsch-\nland sowie alle juristischen Personen, Personen-\ngesellschaften und anderen Personenvereinigun-\ngen, die nach dem in der Bundesrepublik\nDeutschland geltenden Recht errichtet worden\nsind; :\nin bezug auf Jamaika alle natürlichen Personen,\nbb\ndie Staatsangehörige von Jamaika sind, und alle\njuristischen Personen, Personenvereinigungen\nund anderen Rechtsträger, die nach dem in\nJamaika geltenden Recht errichtet worden sind;\nbedeutet der Ausdruck „zuständige Behörde“ auf\nseiten der Bundesrepublik Deutschland den Bundes-\nminister der Finanzen und auf seiten Jamaikas den\nfür die Finanzen verantwortlichen Minister oder\nseinen bevollmächtigten Vertreter;\nj) umfaßt der Ausdruck „internationaler Verkehr” auch\nden Verkehr zwischen Orten desselben Staates im\nVerlauf einer Reise, die sich über mehrere Staaten er-\nstreckt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 57.860718618758746, 263.8252482735942, 280.7213812412505, 317.25470568891814 ], "source_line_ids": [ "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00157", "p004-tsv00158", "p004-tsv00159", "p004-tsv00160", "p004-tsv00161", "p004-tsv00162", "p004-tsv00163", "p004-tsv00165", "p004-tsv00166", "p004-tsv00167", "p004-tsv00168", "p004-tsv00169", "p004-tsv00170", "p004-tsv00171", "p004-tsv00173", "p004-tsv00174", "p004-tsv00175", "p004-tsv00176", "p004-tsv00177", "p004-tsv00178", "p004-tsv00179", "p004-tsv00180", "p004-tsv00182", "p004-tsv00183", "p004-tsv00184", "p004-tsv00185", "p004-tsv00186", "p004-tsv00187", "p004-tsv00188", "p004-tsv00189", "p004-tsv00191", "p004-tsv00192", "p004-tsv00193", "p004-tsv00194", "p004-tsv00195", "p004-tsv00196", "p004-tsv00197", "p004-tsv00199", "p004-tsv00200" ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts ande-\nres erfordert, jeder nicht anders definierte Ausdruck die\nBedeutung, die ihm nach dem Recht dieses Vertragstaats\nüber die Steuern zukommt, welche Gegenstand dieses\nAbkommens sind." }, "pages": [ 4 ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts ande-\nres erfordert, jeder nicht anders definierte Ausdruck die\nBedeutung, die ihm nach dem Recht dieses Vertragstaats\nüber die Steuern zukommt, welche Gegenstand dieses\nAbkommens sind." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-053", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 58.13756416238917, 322.23776389345613, 280.7213812412505, 405.28873396908915 ], "source_line_ids": [ "pdf-004-line-053", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00203", "p004-tsv00204", "p004-tsv00205", "p004-tsv00206", "p004-tsv00207", "p004-tsv00208", "p004-tsv00209", "p004-tsv00210", "p004-tsv00212", "p004-tsv00213", "p004-tsv00214", "p004-tsv00215", "p004-tsv00216", "p004-tsv00217", "p004-tsv00218", "p004-tsv00219", "p004-tsv00220", "p004-tsv00222", "p004-tsv00223", "p004-tsv00224", "p004-tsv00225", "p004-tsv00226", "p004-tsv00227", "p004-tsv00228", "p004-tsv00229", "p004-tsv00231", "p004-tsv00232", "p004-tsv00233", "p004-tsv00234", "p004-tsv00235", "p004-tsv00236", "p004-tsv00237", "p004-tsv00238", "p004-tsv00239", "p004-tsv00241", "p004-tsv00242", "p004-tsv00243", "p004-tsv00244", "p004-tsv00245", "p004-tsv00246", "p004-tsv00247", "p004-tsv00249", "p004-tsv00250", "p004-tsv00251", "p004-tsv00252", "p004-tsv00253", "p004-tsv00254", "p004-tsv00255", "p004-tsv00256", "p004-tsv00257", "p004-tsv00259", "p004-tsv00260", "p004-tsv00261", "p004-tsv00262", "p004-tsv00263", "p004-tsv00264", "p004-tsv00265", "p004-tsv00267", "p004-tsv00268", "p004-tsv00269", "p004-tsv00270", "p004-tsv00271", "p004-tsv00272", "p004-tsv00273", "p004-tsv00274", "p004-tsv00276", "p004-tsv00277", "p004-tsv00278", "p004-tsv00279" ], "text": "(3) Sind nach diesem Abkommen Einkünfte in einem\nVertragstaat von der Steuer befreit oder werden sie zu\neinem ermäßigten Satz besteuert und sind diese Ein-\nkünfte in dem anderen Vertragstaat nur mit dem Betrag\nsteuerpflichtig, der. in diesen anderen Staat überwiesen\noder dort entgegengenommen wird, so gilt die nach die-\nsem Abkommen im erstgenannten Staat zu gewährende\nSteuerbefreiung oder -vergünstigung nur für die so über-\nwiesenen oder entgegengenommenen Beträge." }, "pages": [ 4 ], "text": "(3) Sind nach diesem Abkommen Einkünfte in einem\nVertragstaat von der Steuer befreit oder werden sie zu\neinem ermäßigten Satz besteuert und sind diese Ein-\nkünfte in dem anderen Vertragstaat nur mit dem Betrag\nsteuerpflichtig, der. in diesen anderen Staat überwiesen\noder dort entgegengenommen wird, so gilt die nach die-\nsem Abkommen im erstgenannten Staat zu gewährende\nSteuerbefreiung oder -vergünstigung nur für die so über-\nwiesenen oder entgegengenommenen Beträge." } ], "title": "Artikel 3\nAllgemeine Definitionen" }, { "body_sha256": "fabdf05428d0f4e170fed69ec2129a48ed2d84e26dc289e709428fb23d3e2f93", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 58.41440970601959, 442.661670503124, 280.998226784881, 497.47531075304175 ], "source_line_ids": [ "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00295", "p004-tsv00296", "p004-tsv00297", "p004-tsv00298", "p004-tsv00299", "p004-tsv00300", "p004-tsv00301", "p004-tsv00303", "p004-tsv00304", "p004-tsv00305", "p004-tsv00306", "p004-tsv00307", "p004-tsv00308", "p004-tsv00309", "p004-tsv00311", "p004-tsv00312", "p004-tsv00313", "p004-tsv00314", "p004-tsv00315", "p004-tsv00316", "p004-tsv00317", "p004-tsv00318", "p004-tsv00319", "p004-tsv00320", "p004-tsv00322", "p004-tsv00323", "p004-tsv00324", "p004-tsv00325", "p004-tsv00326", "p004-tsv00327", "p004-tsv00328", "p004-tsv00330", "p004-tsv00331", "p004-tsv00332", "p004-tsv00333", "p004-tsv00334", "p004-tsv00335", "p004-tsv00336", "p004-tsv00338", "p004-tsv00339", "p004-tsv00340", "p004-tsv00341" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der\nAusdruck „eine in einem Vertragstaat ansässige Person“\neine Person, die nach dem Recht dieses Staates dort auf\nGrund ihres Wohnsitzes, ihres ständigen Aufenthalts, des\nOrtes ihrer Geschäftsleitung oder eines anderen ähn-\nlichen Merkmals steuerpflichtig ist." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der\nAusdruck „eine in einem Vertragstaat ansässige Person“\neine Person, die nach dem Recht dieses Staates dort auf\nGrund ihres Wohnsitzes, ihres ständigen Aufenthalts, des\nOrtes ihrer Geschäftsleitung oder eines anderen ähn-\nlichen Merkmals steuerpflichtig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-087", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103", "pdf-004-line-106", "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-130", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-133", "pdf-004-line-136", "pdf-004-line-137" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 58.41440970601959, 501.0741861229859, 280.998226784881, 741.9219993423216 ], "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-087", "pdf-004-line-092", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-103", "pdf-004-line-106", "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-130", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-133", "pdf-004-line-136", "pdf-004-line-137" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00344", "p004-tsv00345", "p004-tsv00346", "p004-tsv00347", "p004-tsv00348", "p004-tsv00349", "p004-tsv00350", "p004-tsv00351", "p004-tsv00352", "p004-tsv00353", "p004-tsv00355", "p004-tsv00356", "p004-tsv00357", "p004-tsv00358", "p004-tsv00359", "p004-tsv00363", "p004-tsv00364", "p004-tsv00365", "p004-tsv00366", "p004-tsv00367", "p004-tsv00368", "p004-tsv00369", "p004-tsv00370", "p004-tsv00371", "p004-tsv00372", "p004-tsv00374", "p004-tsv00375", "p004-tsv00376", "p004-tsv00377", "p004-tsv00378", "p004-tsv00379", "p004-tsv00380", "p004-tsv00381", "p004-tsv00383", "p004-tsv00384", "p004-tsv00385", "p004-tsv00386", "p004-tsv00387", "p004-tsv00388", "p004-tsv00389", "p004-tsv00390", "p004-tsv00392", "p004-tsv00393", "p004-tsv00394", "p004-tsv00395", "p004-tsv00396", "p004-tsv00397", "p004-tsv00398", "p004-tsv00399", "p004-tsv00400", "p004-tsv00402", "p004-tsv00403", "p004-tsv00404", "p004-tsv00405", "p004-tsv00406", "p004-tsv00407", "p004-tsv00408", "p004-tsv00409", "p004-tsv00410", "p004-tsv00412", "p004-tsv00413", "p004-tsv00414", "p004-tsv00415", "p004-tsv00416", "p004-tsv00418", "p004-tsv00536", "p004-tsv00421", "p004-tsv00422", "p004-tsv00423", "p004-tsv00424", "p004-tsv00425", "p004-tsv00426", "p004-tsv00427", "p004-tsv00540", "p004-tsv00429", "p004-tsv00430", "p004-tsv00431", "p004-tsv00432", "p004-tsv00433", "p004-tsv00434", "p004-tsv00435", "p004-tsv00437", "p004-tsv00438", "p004-tsv00439", "p004-tsv00440", "p004-tsv00441", "p004-tsv00442", "p004-tsv00443", "p004-tsv00444", "p004-tsv00445", "p004-tsv00447", "p004-tsv00448", "p004-tsv00449", "p004-tsv00450", "p004-tsv00451", "p004-tsv00452", "p004-tsv00453", "p004-tsv00454", "p004-tsv00455", "p004-tsv00456", "p004-tsv00458", "p004-tsv00459", "p004-tsv00460", "p004-tsv00461", "p004-tsv00462", "p004-tsv00463", "p004-tsv00464", "p004-tsv00465", "p004-tsv00467", "p004-tsv00468", "p004-tsv00469", "p004-tsv00472", "p004-tsv00473", "p004-tsv00474", "p004-tsv00475", "p004-tsv00476", "p004-tsv00477", "p004-tsv00478", "p004-tsv00479", "p004-tsv00480", "p004-tsv00482", "p004-tsv00483", "p004-tsv00484", "p004-tsv00485", "p004-tsv00486", "p004-tsv00487", "p004-tsv00488", "p004-tsv00490", "p004-tsv00491", "p004-tsv00492", "p004-tsv00493", "p004-tsv00494", "p004-tsv00495", "p004-tsv00496", "p004-tsv00497", "p004-tsv00498", "p004-tsv00499", "p004-tsv00501", "p004-tsv00502", "p004-tsv00503", "p004-tsv00504", "p004-tsv00544", "p004-tsv00507", "p004-tsv00508", "p004-tsv00509", "p004-tsv00510", "p004-tsv00511", "p004-tsv00512", "p004-tsv00513", "p004-tsv00548", "p004-tsv00515", "p004-tsv00516", "p004-tsv00517", "p004-tsv00518", "p004-tsv00519", "p004-tsv00520", "p004-tsv00521", "p004-tsv00523", "p004-tsv00524", "p004-tsv00525", "p004-tsv00526", "p004-tsv00527", "p004-tsv00528", "p004-tsv00529", "p004-tsv00531", "p004-tsv00532" ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohnstätte, so gilt sie als in dem Vertragstaat ansäs-\nsig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Beziehungen hat (Mittelpunkt der\nLebensinteressen).\nb\nKann nicht bestimmt werden, in welchem Vertrag-\n=\nstaat die Person den Mittelpunkt der Lebensinteres-\nsen hat, oder verfügt sie in keinem der Vertragstaa-\nten über eine ständige Wohnstätte, so gilt sie als in\ndem Vertragstaat ansässig, in dem sie ihren gewöhn-\nlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in bei-\nden Vertragstaaten oder in keinem der Vertragstaa-\nten, so gilt sie als in dem Vertragstaat ansässig, des-\nsen Staatsangehörigkeit sie besitzt.\nd\nBesitzt die Person die Staatsangehörigkeit beider Ver-\n=\ntragstaaten oder keines Vertragstaats, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, "pages": [ 4 ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohnstätte, so gilt sie als in dem Vertragstaat ansäs-\nsig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Beziehungen hat (Mittelpunkt der\nLebensinteressen).\nb\nKann nicht bestimmt werden, in welchem Vertrag-\n=\nstaat die Person den Mittelpunkt der Lebensinteres-\nsen hat, oder verfügt sie in keinem der Vertragstaa-\nten über eine ständige Wohnstätte, so gilt sie als in\ndem Vertragstaat ansässig, in dem sie ihren gewöhn-\nlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in bei-\nden Vertragstaaten oder in keinem der Vertragstaa-\nten, so gilt sie als in dem Vertragstaat ansässig, des-\nsen Staatsangehörigkeit sie besitzt.\nd\nBesitzt die Person die Staatsangehörigkeit beider Ver-\n=\ntragstaaten oder keines Vertragstaats, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-140", "pdf-004-line-141", "pdf-005-line-004", "pdf-005-line-005" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 58.69125524965003, 747.7355672476159, 281.27507232851144, 764.6225978296612 ], "source_line_ids": [ "pdf-004-line-140", "pdf-004-line-141" ], "source_page": 4 }, { "bbox": [ 84.43789080727952, 76.68372903650115, 307.0217078861409, 94.1244327523841 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-005" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv00552", "p004-tsv00553", "p004-tsv00554", "p004-tsv00555", "p004-tsv00556", "p004-tsv00557", "p004-tsv00558", "p004-tsv00559", "p004-tsv00560", "p004-tsv00561", "p004-tsv00563", "p004-tsv00564", "p004-tsv00565", "p004-tsv00566", "p004-tsv00567", "p004-tsv00568", "p004-tsv00569", "p004-tsv00570", "p004-tsv00571", "p005-tsv00010", "p005-tsv00011", "p005-tsv00012", "p005-tsv00013", "p005-tsv00014", "p005-tsv00015", "p005-tsv00016", "p005-tsv00017", "p005-tsv00018", "p005-tsv00020", "p005-tsv00021" ], "text": "(3) Ist nach Absatz 1 eine juristische Person in beiden\nVertragstaaten ansässig, so gilt sie als in dem Vertrag-\nstaat ansässig, in dem sich der Ort ihrer tatsächlichen\nGeschäftsleitung befindet." }, "pages": [ 4, 5 ], "text": "(3) Ist nach Absatz 1 eine juristische Person in beiden\nVertragstaaten ansässig, so gilt sie als in dem Vertrag-\nstaat ansässig, in dem sich der Ort ihrer tatsächlichen\nGeschäftsleitung befindet." } ], "title": "Artikel 4\nSteuerlicher Wohnsitz" }, { "body_sha256": "72f77f1e2056df729f1ca518e4795581fda3a6c488e28242060af401ecf93c04", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 84.43789080727952, 145.062361065439, 307.2985534297713, 181.05111476488 ], "source_line_ids": [ "pdf-005-line-013", "pdf-005-line-015", "pdf-005-line-017", "pdf-005-line-019" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00032", "p005-tsv00033", "p005-tsv00034", "p005-tsv00035", "p005-tsv00036", "p005-tsv00037", "p005-tsv00038", "p005-tsv00040", "p005-tsv00041", "p005-tsv00042", "p005-tsv00043", "p005-tsv00044", "p005-tsv00046", "p005-tsv00047", "p005-tsv00048", "p005-tsv00049", "p005-tsv00050", "p005-tsv00051", "p005-tsv00052", "p005-tsv00053", "p005-tsv00054", "p005-tsv00056", "p005-tsv00057", "p005-tsv00058" ], "text": "(1) In Sinne dieses Abkommens bedeutet der\nAusdruck „Betriebstätte* eine feste Geschäftseinrich-\ntung, in der die Tätigkeit des Unternehmens ganz oder\nteilweise ausgeübt wird." }, "pages": [ 5 ], "text": "(1) In Sinne dieses Abkommens bedeutet der\nAusdruck „Betriebstätte* eine feste Geschäftseinrich-\ntung, in der die Tätigkeit des Unternehmens ganz oder\nteilweise ausgeübt wird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-043", "pdf-005-line-045" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 84.99158189454036, 186.58784610325552, 307.5753989734018, 322.5146004603749 ], "source_line_ids": [ "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-043", "pdf-005-line-045" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00062", "p005-tsv00063", "p005-tsv00064", "p005-tsv00065", "p005-tsv00143", "p005-tsv00144", "p005-tsv00067", "p005-tsv00069", "p005-tsv00070", "p005-tsv00071", "p005-tsv00072", "p005-tsv00073", "p005-tsv00075", "p005-tsv00076", "p005-tsv00077", "p005-tsv00079", "p005-tsv00080", "p005-tsv00081", "p005-tsv00083", "p005-tsv00084", "p005-tsv00085", "p005-tsv00087", "p005-tsv00088", "p005-tsv00089", "p005-tsv00093", "p005-tsv00094", "p005-tsv00095", "p005-tsv00096", "p005-tsv00097", "p005-tsv00098", "p005-tsv00099", "p005-tsv00101", "p005-tsv00105", "p005-tsv00106", "p005-tsv00107", "p005-tsv00108", "p005-tsv00109", "p005-tsv00110", "p005-tsv00111", "p005-tsv00112", "p005-tsv00114", "p005-tsv00115", "p005-tsv00116", "p005-tsv00117", "p005-tsv00118", "p005-tsv00121", "p005-tsv00122", "p005-tsv00123", "p005-tsv00124", "p005-tsv00125", "p005-tsv00126", "p005-tsv00127", "p005-tsv00128", "p005-tsv00130", "p005-tsv00131" ], "text": "(2) Der Ausdruck „Betriebstätte”\numfaßt insbeson-\ndere:\na) einen Ort der Leitung,\nb) eine Zweigniederlassung,\nc) eine Geschäftsstelle,\nd) eine Fabrikationsstätte,\ne) eine Werkstätte,\nf) ein Ladengeschäft oder eine andere Verkaufseinrich-\ntung,\ng) ein Bergwerk, einen Steinbruch oder eine andere\nStätte der Ausbeutung von Bodenschätzen,\nh) eine Bauausführung oder Montage, deren Dauer sechs\nMonate überschreitet." }, "pages": [ 5 ], "text": "(2) Der Ausdruck „Betriebstätte”\numfaßt insbeson-\ndere:\na) einen Ort der Leitung,\nb) eine Zweigniederlassung,\nc) eine Geschäftsstelle,\nd) eine Fabrikationsstätte,\ne) eine Werkstätte,\nf) ein Ladengeschäft oder eine andere Verkaufseinrich-\ntung,\ng) ein Bergwerk, einen Steinbruch oder eine andere\nStätte der Ausbeutung von Bodenschätzen,\nh) eine Bauausführung oder Montage, deren Dauer sechs\nMonate überschreitet." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-088" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 85.26842743817079, 329.9891877671819, 307.8522445170322, 545.3680368299902 ], "source_line_ids": [ "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-088" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00135", "p005-tsv00136", "p005-tsv00137", "p005-tsv00138", "p005-tsv00139", "p005-tsv00148", "p005-tsv00149", "p005-tsv00150", "p005-tsv00151", "p005-tsv00152", "p005-tsv00153", "p005-tsv00154", "p005-tsv00156", "p005-tsv00157", "p005-tsv00158", "p005-tsv00159", "p005-tsv00160", "p005-tsv00161", "p005-tsv00162", "p005-tsv00164", "p005-tsv00165", "p005-tsv00166", "p005-tsv00167", "p005-tsv00170", "p005-tsv00171", "p005-tsv00172", "p005-tsv00173", "p005-tsv00174", "p005-tsv00175", "p005-tsv00176", "p005-tsv00289", "p005-tsv00178", "p005-tsv00179", "p005-tsv00180", "p005-tsv00181", "p005-tsv00182", "p005-tsv00183", "p005-tsv00185", "p005-tsv00186", "p005-tsv00187", "p005-tsv00188", "p005-tsv00191", "p005-tsv00192", "p005-tsv00193", "p005-tsv00194", "p005-tsv00195", "p005-tsv00196", "p005-tsv00197", "p005-tsv00198", "p005-tsv00200", "p005-tsv00201", "p005-tsv00202", "p005-tsv00203", "p005-tsv00204", "p005-tsv00205", "p005-tsv00206", "p005-tsv00208", "p005-tsv00209", "p005-tsv00210", "p005-tsv00211", "p005-tsv00212", "p005-tsv00213", "p005-tsv00214", "p005-tsv00216", "p005-tsv00217", "p005-tsv00218", "p005-tsv00221", "p005-tsv00222", "p005-tsv00223", "p005-tsv00224", "p005-tsv00225", "p005-tsv00226", "p005-tsv00293", "p005-tsv00228", "p005-tsv00229", "p005-tsv00230", "p005-tsv00231", "p005-tsv00232", "p005-tsv00233", "p005-tsv00234", "p005-tsv00236", "p005-tsv00237", "p005-tsv00238", "p005-tsv00239", "p005-tsv00240", "p005-tsv00241", "p005-tsv00242", "p005-tsv00244", "p005-tsv00247", "p005-tsv00248", "p005-tsv00249", "p005-tsv00250", "p005-tsv00251", "p005-tsv00252", "p005-tsv00297", "p005-tsv00254", "p005-tsv00255", "p005-tsv00256", "p005-tsv00257", "p005-tsv00258", "p005-tsv00259", "p005-tsv00260", "p005-tsv00261", "p005-tsv00263", "p005-tsv00264", "p005-tsv00265", "p005-tsv00266", "p005-tsv00267", "p005-tsv00269", "p005-tsv00270", "p005-tsv00271", "p005-tsv00272", "p005-tsv00273", "p005-tsv00274", "p005-tsv00276", "p005-tsv00277", "p005-tsv00278", "p005-tsv00279", "p005-tsv00280", "p005-tsv00281", "p005-tsv00282", "p005-tsv00284", "p005-tsv00285" ], "text": "(3) Als Betriebstätten gelten nicht:\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nBestände von Gütern oder Waren des Unterneh-\nb\nmens, die ausschließlich zur Lagerung, Ausstellung\noder Auslieferung unterhalten werden;\nc) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen bearbeitet oder ver-\narbeitet zu werden;\neine feste Geschäftseinrichtung, die ausschließlich zu\nd\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\neine feste Geschäftseinrichtung, die ausschließlich zu\ne\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten\nauszuüben, die vorbereitender Art sind oder eine\nHilfstätigkeit darstellen." }, "pages": [ 5 ], "text": "(3) Als Betriebstätten gelten nicht:\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nBestände von Gütern oder Waren des Unterneh-\nb\nmens, die ausschließlich zur Lagerung, Ausstellung\noder Auslieferung unterhalten werden;\nc) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen bearbeitet oder ver-\narbeitet zu werden;\neine feste Geschäftseinrichtung, die ausschließlich zu\nd\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\neine feste Geschäftseinrichtung, die ausschließlich zu\ne\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten\nauszuüben, die vorbereitender Art sind oder eine\nHilfstätigkeit darstellen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-108", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 85.26842743817079, 551.4584413022033, 308.405935604293, 694.5829463992109 ], "source_line_ids": [ "pdf-005-line-090", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-108", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00301", "p005-tsv00302", "p005-tsv00303", "p005-tsv00304", "p005-tsv00305", "p005-tsv00306", "p005-tsv00307", "p005-tsv00308", "p005-tsv00309", "p005-tsv00311", "p005-tsv00312", "p005-tsv00313", "p005-tsv00314", "p005-tsv00315", "p005-tsv00316", "p005-tsv00317", "p005-tsv00318", "p005-tsv00319", "p005-tsv00320", "p005-tsv00321", "p005-tsv00323", "p005-tsv00324", "p005-tsv00325", "p005-tsv00326", "p005-tsv00327", "p005-tsv00328", "p005-tsv00329", "p005-tsv00331", "p005-tsv00332", "p005-tsv00333", "p005-tsv00334", "p005-tsv00335", "p005-tsv00336", "p005-tsv00337", "p005-tsv00338", "p005-tsv00339", "p005-tsv00341", "p005-tsv00342", "p005-tsv00343", "p005-tsv00344", "p005-tsv00346", "p005-tsv00347", "p005-tsv00348", "p005-tsv00349", "p005-tsv00350", "p005-tsv00351", "p005-tsv00352", "p005-tsv00353", "p005-tsv00354", "p005-tsv00356", "p005-tsv00357", "p005-tsv00358", "p005-tsv00359", "p005-tsv00360", "p005-tsv00361", "p005-tsv00362", "p005-tsv00364", "p005-tsv00365", "p005-tsv00366", "p005-tsv00367", "p005-tsv00368", "p005-tsv00369", "p005-tsv00370", "p005-tsv00371", "p005-tsv00373", "p005-tsv00374", "p005-tsv00375", "p005-tsv00376", "p005-tsv00377", "p005-tsv00378", "p005-tsv00379", "p005-tsv00380", "p005-tsv00381", "p005-tsv00383", "p005-tsv00384", "p005-tsv00385", "p005-tsv00386", "p005-tsv00387", "p005-tsv00388", "p005-tsv00389", "p005-tsv00431", "p005-tsv00391", "p005-tsv00392", "p005-tsv00393", "p005-tsv00394", "p005-tsv00395", "p005-tsv00396", "p005-tsv00397", "p005-tsv00398", "p005-tsv00400", "p005-tsv00401", "p005-tsv00402", "p005-tsv00403", "p005-tsv00404", "p005-tsv00405", "p005-tsv00406", "p005-tsv00407", "p005-tsv00409", "p005-tsv00410", "p005-tsv00411", "p005-tsv00412", "p005-tsv00413", "p005-tsv00414", "p005-tsv00415", "p005-tsv00417", "p005-tsv00418", "p005-tsv00419", "p005-tsv00420", "p005-tsv00421", "p005-tsv00422", "p005-tsv00423", "p005-tsv00425", "p005-tsv00426", "p005-tsv00427" ], "text": "(4) Ist eine Person — mit Ausnahme eines unabhängi-\ngen Vertreters im Sinne des Absatzes 5 — in einem Ver-\ntragstaat für ein Unternehmen des anderen Vertragstaats\ntätig, so gilt eine in dem erstgenannten Staat gelegene\nBetriebstätte als gegeben, wenn\na) die Person eine Vollmacht besitzt, im Namen des\n“ Unternehmens Verträge abzuschließen, und die Voll-\nmacht in diesem Staat gewöhnlich ausübt, es sei\ndenn, daß sich ihre Tätigkeit auf den Einkauf von\nGütern oder Waren für das Unternehmen beschränkt;\nb\ndie Person eine Vollmacht besitzt, aus Beständen von\nGütern oder Waren des Unternehmens, die sie in\ndiesem Staat unterhält, Bestellungen für das Unter-\nnehmen auszuführen, und die Vollmacht in diesem\nStaat gewöhnlich ausübt." }, "pages": [ 5 ], "text": "(4) Ist eine Person — mit Ausnahme eines unabhängi-\ngen Vertreters im Sinne des Absatzes 5 — in einem Ver-\ntragstaat für ein Unternehmen des anderen Vertragstaats\ntätig, so gilt eine in dem erstgenannten Staat gelegene\nBetriebstätte als gegeben, wenn\na) die Person eine Vollmacht besitzt, im Namen des\n“ Unternehmens Verträge abzuschließen, und die Voll-\nmacht in diesem Staat gewöhnlich ausübt, es sei\ndenn, daß sich ihre Tätigkeit auf den Einkauf von\nGütern oder Waren für das Unternehmen beschränkt;\nb\ndie Person eine Vollmacht besitzt, aus Beständen von\nGütern oder Waren des Unternehmens, die sie in\ndiesem Staat unterhält, Bestellungen für das Unter-\nnehmen auszuführen, und die Vollmacht in diesem\nStaat gewöhnlich ausübt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 85.82211852543163, 700.396514304505, 308.12909006066263, 762.6847418612298 ], "source_line_ids": [ "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00435", "p005-tsv00436", "p005-tsv00437", "p005-tsv00438", "p005-tsv00439", "p005-tsv00440", "p005-tsv00441", "p005-tsv00443", "p005-tsv00444", "p005-tsv00445", "p005-tsv00446", "p005-tsv00447", "p005-tsv00448", "p005-tsv00449", "p005-tsv00450", "p005-tsv00451", "p005-tsv00453", "p005-tsv00454", "p005-tsv00455", "p005-tsv00456", "p005-tsv00457", "p005-tsv00458", "p005-tsv00459", "p005-tsv00460", "p005-tsv00461", "p005-tsv00463", "p005-tsv00464", "p005-tsv00465", "p005-tsv00466", "p005-tsv00467", "p005-tsv00468", "p005-tsv00469", "p005-tsv00471", "p005-tsv00472", "p005-tsv00473", "p005-tsv00474", "p005-tsv00475", "p005-tsv00476", "p005-tsv00478", "p005-tsv00479", "p005-tsv00480", "p005-tsv00481", "p005-tsv00482", "p005-tsv00483", "p005-tsv00485", "p005-tsv00486" ], "text": "(5) Ein Unternehmen eines Vertragstaats wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionär oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätig-\nkeit handeln." }, "pages": [ 5 ], "text": "(5) Ein Unternehmen eines Vertragstaats wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionär oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätig-\nkeit handeln." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-005", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 82.49729694179547, 280.7213812412505, 147.27705360078923 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-005", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00024", "p006-tsv00025", "p006-tsv00026", "p006-tsv00027", "p006-tsv00028", "p006-tsv00030", "p006-tsv00031", "p006-tsv00032", "p006-tsv00033", "p006-tsv00034", "p006-tsv00035", "p006-tsv00037", "p006-tsv00038", "p006-tsv00039", "p006-tsv00040", "p006-tsv00041", "p006-tsv00042", "p006-tsv00043", "p006-tsv00044", "p006-tsv00045", "p006-tsv00047", "p006-tsv00048", "p006-tsv00049", "p006-tsv00050", "p006-tsv00051", "p006-tsv00052", "p006-tsv00053", "p006-tsv00055", "p006-tsv00056", "p006-tsv00057", "p006-tsv00058", "p006-tsv00059", "p006-tsv00060", "p006-tsv00061", "p006-tsv00062", "p006-tsv00064", "p006-tsv00065", "p006-tsv00066", "p006-tsv00067", "p006-tsv00068", "p006-tsv00069", "p006-tsv00070", "p006-tsv00071", "p006-tsv00072", "p006-tsv00074", "p006-tsv00075", "p006-tsv00076", "p006-tsv00077", "p006-tsv00078" ], "text": "(6) Ein Versicherungsunternehmen eines Vertragstaats\nwird, abgesehen vom Rückversicherungsgeschäft, so be-\nhandelt, als habe es eine Betriebstätte in dem anderen\nVertragstaat, wenn es in diesem anderen Vertragstaat\nüber einen Angestellten oder Vertreter — mit Ausnahme\nder in Absatz 5 erwähnten Vertreter — Prämien einzieht\noder dort gelegene Risiken versichert." }, "pages": [ 6 ], "text": "(6) Ein Versicherungsunternehmen eines Vertragstaats\nwird, abgesehen vom Rückversicherungsgeschäft, so be-\nhandelt, als habe es eine Betriebstätte in dem anderen\nVertragstaat, wenn es in diesem anderen Vertragstaat\nüber einen Angestellten oder Vertreter — mit Ausnahme\nder in Absatz 5 erwähnten Vertreter — Prämien einzieht\noder dort gelegene Risiken versichert." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-030" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.41440970601959, 152.81378493916475, 280.7213812412505, 215.6556856297271 ], "source_line_ids": [ "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-030" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00082", "p006-tsv00083", "p006-tsv00084", "p006-tsv00085", "p006-tsv00086", "p006-tsv00087", "p006-tsv00088", "p006-tsv00089", "p006-tsv00090", "p006-tsv00092", "p006-tsv00093", "p006-tsv00094", "p006-tsv00095", "p006-tsv00096", "p006-tsv00097", "p006-tsv00099", "p006-tsv00100", "p006-tsv00101", "p006-tsv00102", "p006-tsv00103", "p006-tsv00104", "p006-tsv00105", "p006-tsv00106", "p006-tsv00107", "p006-tsv00109", "p006-tsv00110", "p006-tsv00111", "p006-tsv00112", "p006-tsv00113", "p006-tsv00114", "p006-tsv00115", "p006-tsv00116", "p006-tsv00118", "p006-tsv00119", "p006-tsv00120", "p006-tsv00121", "p006-tsv00122", "p006-tsv00123", "p006-tsv00124", "p006-tsv00125", "p006-tsv00127", "p006-tsv00128", "p006-tsv00129", "p006-tsv00130", "p006-tsv00131", "p006-tsv00132", "p006-tsv00133", "p006-tsv00134", "p006-tsv00135", "p006-tsv00137", "p006-tsv00138", "p006-tsv00139" ], "text": "(7) Allein dadurch, daß eine in einem Vertragstaat an-\nsässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem ande-\nren Vertragstaat ansässig ist oder dort (entweder durch\neine Betriebstätte oder in anderer Weise) ihre Tätigkeit\nausübt, wird eine der beiden Gesellschaften nicht zur Be-\ntriebstätte der anderen." }, "pages": [ 6 ], "text": "(7) Allein dadurch, daß eine in einem Vertragstaat an-\nsässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem ande-\nren Vertragstaat ansässig ist oder dort (entweder durch\neine Betriebstätte oder in anderer Weise) ihre Tätigkeit\nausübt, wird eine der beiden Gesellschaften nicht zur Be-\ntriebstätte der anderen." } ], "title": "Artikel 5\nBetriebstätte" }, { "body_sha256": "3f2e014a5491c0c412786adb354e0189653c800e6dca8e63501405e26473b71a", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.41440970601959, 258.84219006905624, 280.44453569762015, 285.4185004932588 ], "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00151", "p006-tsv00152", "p006-tsv00153", "p006-tsv00154", "p006-tsv00155", "p006-tsv00156", "p006-tsv00157", "p006-tsv00159", "p006-tsv00160", "p006-tsv00161", "p006-tsv00162", "p006-tsv00163", "p006-tsv00164", "p006-tsv00165", "p006-tsv00166", "p006-tsv00168", "p006-tsv00169" ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, "pages": [ 6 ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 291.2320683985531, 280.44453569762015, 411.93281157513974 ], "source_line_ids": [ "pdf-006-line-040", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00173", "p006-tsv00174", "p006-tsv00175", "p006-tsv00176", "p006-tsv00177", "p006-tsv00178", "p006-tsv00180", "p006-tsv00181", "p006-tsv00182", "p006-tsv00183", "p006-tsv00184", "p006-tsv00185", "p006-tsv00186", "p006-tsv00187", "p006-tsv00188", "p006-tsv00190", "p006-tsv00191", "p006-tsv00192", "p006-tsv00193", "p006-tsv00194", "p006-tsv00195", "p006-tsv00196", "p006-tsv00197", "p006-tsv00198", "p006-tsv00200", "p006-tsv00201", "p006-tsv00202", "p006-tsv00203", "p006-tsv00204", "p006-tsv00205", "p006-tsv00206", "p006-tsv00208", "p006-tsv00209", "p006-tsv00210", "p006-tsv00211", "p006-tsv00212", "p006-tsv00213", "p006-tsv00214", "p006-tsv00216", "p006-tsv00217", "p006-tsv00218", "p006-tsv00219", "p006-tsv00220", "p006-tsv00221", "p006-tsv00222", "p006-tsv00223", "p006-tsv00224", "p006-tsv00226", "p006-tsv00227", "p006-tsv00228", "p006-tsv00229", "p006-tsv00230", "p006-tsv00231", "p006-tsv00232", "p006-tsv00234", "p006-tsv00235", "p006-tsv00236", "p006-tsv00237", "p006-tsv00238", "p006-tsv00239", "p006-tsv00241", "p006-tsv00242", "p006-tsv00243", "p006-tsv00244", "p006-tsv00245", "p006-tsv00246", "p006-tsv00247", "p006-tsv00248", "p006-tsv00250", "p006-tsv00251", "p006-tsv00252", "p006-tsv00253", "p006-tsv00254", "p006-tsv00255", "p006-tsv00256", "p006-tsv00257", "p006-tsv00259", "p006-tsv00260", "p006-tsv00261", "p006-tsv00262", "p006-tsv00263", "p006-tsv00265", "p006-tsv00266", "p006-tsv00267", "p006-tsv00268", "p006-tsv00269", "p006-tsv00270", "p006-tsv00271", "p006-tsv00273" ], "text": "(2) Der Ausdruck „unbewegliches Vermögen\" be-\nstimmt sich nach dem Recht des Vertragstaats, in dem\ndas Vermögen liegt. Der Ausdruck umfaßt in jedem Fall\ndas Zubehör zum unbeweglichen Vermögen, das lebende\nund tote Inventar land- und forstwirtschaftlicher Be-\ntriebe, die Rechte, auf die die Vorschriften des Privat-\nrechts über Grundstücke Anwendung finden, die Nut-\nzungsrechte an unbeweglichem Vermögen sowie die\nRechte auf veränderliche oder feste Vergütungen für die\nAusbeutung oder das Recht auf Ausbeutung von Mine-\nralvorkommen, Quellen und anderen Bodenschätzen;\nSchiffe und Luftfahrzeuge gelten nicht als unbewegliches\nVermögen." }, "pages": [ 6 ], "text": "(2) Der Ausdruck „unbewegliches Vermögen\" be-\nstimmt sich nach dem Recht des Vertragstaats, in dem\ndas Vermögen liegt. Der Ausdruck umfaßt in jedem Fall\ndas Zubehör zum unbeweglichen Vermögen, das lebende\nund tote Inventar land- und forstwirtschaftlicher Be-\ntriebe, die Rechte, auf die die Vorschriften des Privat-\nrechts über Grundstücke Anwendung finden, die Nut-\nzungsrechte an unbeweglichem Vermögen sowie die\nRechte auf veränderliche oder feste Vergütungen für die\nAusbeutung oder das Recht auf Ausbeutung von Mine-\nralvorkommen, Quellen und anderen Bodenschätzen;\nSchiffe und Luftfahrzeuge gelten nicht als unbewegliches\nVermögen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 418.30005261427164, 280.44453569762015, 454.0119697467938 ], "source_line_ids": [ "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00277", "p006-tsv00278", "p006-tsv00279", "p006-tsv00280", "p006-tsv00281", "p006-tsv00282", "p006-tsv00283", "p006-tsv00284", "p006-tsv00285", "p006-tsv00286", "p006-tsv00288", "p006-tsv00289", "p006-tsv00290", "p006-tsv00291", "p006-tsv00292", "p006-tsv00293", "p006-tsv00294", "p006-tsv00296", "p006-tsv00297", "p006-tsv00298", "p006-tsv00299", "p006-tsv00300", "p006-tsv00301", "p006-tsv00302", "p006-tsv00304" ], "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittel-\nbaren Nutzung, der Vermietung oder Verpachtung sowie\njeder anderen Art der Nutzung unbeweglichen Vermö-\ngens." }, "pages": [ 6 ], "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittel-\nbaren Nutzung, der Vermietung oder Verpachtung sowie\njeder anderen Art der Nutzung unbeweglichen Vermö-\ngens." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-073", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 58.13756416238917, 460.10237421900695, 280.44453569762015, 495.8142913515291 ], "source_line_ids": [ "pdf-006-line-073", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00308", "p006-tsv00309", "p006-tsv00310", "p006-tsv00311", "p006-tsv00312", "p006-tsv00313", "p006-tsv00314", "p006-tsv00315", "p006-tsv00316", "p006-tsv00317", "p006-tsv00318", "p006-tsv00320", "p006-tsv00321", "p006-tsv00322", "p006-tsv00323", "p006-tsv00324", "p006-tsv00325", "p006-tsv00327", "p006-tsv00328", "p006-tsv00329", "p006-tsv00330", "p006-tsv00331", "p006-tsv00332", "p006-tsv00333", "p006-tsv00335", "p006-tsv00336", "p006-tsv00337", "p006-tsv00338", "p006-tsv00339" ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbeweglichem Vermögen eines Unternehmens und für\nEinkünfte aus unbeweglichem Vermögen, das der Aus-\nübung eines freien Berufs dient." }, "pages": [ 6 ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbeweglichem Vermögen eines Unternehmens und für\nEinkünfte aus unbeweglichem Vermögen, das der Aus-\nübung eines freien Berufs dient." } ], "title": "Artikel 6\nUnbewegliches Vermögen" }, { "body_sha256": "72b5b60b0a8497107d6baffef34dd48432c5d820d4d3d2632e112a5191453d32", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-091", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 57.860718618758746, 539.5544689246958, 280.44453569762015, 612.6393225912528 ], "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-091", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00350", "p006-tsv00351", "p006-tsv00352", "p006-tsv00353", "p006-tsv00354", "p006-tsv00355", "p006-tsv00357", "p006-tsv00358", "p006-tsv00359", "p006-tsv00360", "p006-tsv00361", "p006-tsv00362", "p006-tsv00363", "p006-tsv00364", "p006-tsv00365", "p006-tsv00367", "p006-tsv00368", "p006-tsv00369", "p006-tsv00370", "p006-tsv00371", "p006-tsv00372", "p006-tsv00373", "p006-tsv00375", "p006-tsv00376", "p006-tsv00377", "p006-tsv00378", "p006-tsv00379", "p006-tsv00380", "p006-tsv00381", "p006-tsv00383", "p006-tsv00384", "p006-tsv00385", "p006-tsv00386", "p006-tsv00387", "p006-tsv00388", "p006-tsv00389", "p006-tsv00390", "p006-tsv00392", "p006-tsv00393", "p006-tsv00394", "p006-tsv00395", "p006-tsv00396", "p006-tsv00397", "p006-tsv00398", "p006-tsv00399", "p006-tsv00400", "p006-tsv00402", "p006-tsv00403", "p006-tsv00404", "p006-tsv00405", "p006-tsv00406", "p006-tsv00407", "p006-tsv00408", "p006-tsv00409", "p006-tsv00411", "p006-tsv00412", "p006-tsv00413", "p006-tsv00414", "p006-tsv00415", "p006-tsv00416" ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaats\nkönnen nur in diesem Staat besteuert werden, es sei\ndenn, daß das Unternehmen im anderen Vertragstaat\ndurch eine dort gelegene Betriebstätte gewerblich tätig\nist. Ist das Unternehmen in dieser Weise gewerblich\ntätig, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstätte zugerechnet werden können." }, "pages": [ 6 ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaats\nkönnen nur in diesem Staat besteuert werden, es sei\ndenn, daß das Unternehmen im anderen Vertragstaat\ndurch eine dort gelegene Betriebstätte gewerblich tätig\nist. Ist das Unternehmen in dieser Weise gewerblich\ntätig, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstätte zugerechnet werden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 57.583873075128324, 618.1760539296284, 280.44453569762015, 701.5038605721803 ], "source_line_ids": [ "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00420", "p006-tsv00421", "p006-tsv00422", "p006-tsv00423", "p006-tsv00424", "p006-tsv00425", "p006-tsv00426", "p006-tsv00427", "p006-tsv00429", "p006-tsv00430", "p006-tsv00431", "p006-tsv00432", "p006-tsv00433", "p006-tsv00434", "p006-tsv00435", "p006-tsv00437", "p006-tsv00438", "p006-tsv00439", "p006-tsv00440", "p006-tsv00441", "p006-tsv00442", "p006-tsv00443", "p006-tsv00444", "p006-tsv00446", "p006-tsv00447", "p006-tsv00448", "p006-tsv00449", "p006-tsv00450", "p006-tsv00451", "p006-tsv00452", "p006-tsv00454", "p006-tsv00455", "p006-tsv00456", "p006-tsv00457", "p006-tsv00458", "p006-tsv00459", "p006-tsv00460", "p006-tsv00461", "p006-tsv00462", "p006-tsv00464", "p006-tsv00465", "p006-tsv00466", "p006-tsv00467", "p006-tsv00468", "p006-tsv00469", "p006-tsv00470", "p006-tsv00472", "p006-tsv00473", "p006-tsv00474", "p006-tsv00475", "p006-tsv00476", "p006-tsv00477", "p006-tsv00478", "p006-tsv00480", "p006-tsv00481", "p006-tsv00482", "p006-tsv00483", "p006-tsv00484", "p006-tsv00485", "p006-tsv00486", "p006-tsv00488", "p006-tsv00489", "p006-tsv00490", "p006-tsv00491", "p006-tsv00492", "p006-tsv00493" ], "text": "(2) Ist ein Unternehmen eines Vertragstaats in dem\nanderen Vertragstaat durch eine dort gelegene Betrieb-\nstätte gewerblich tätig, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingun-\ngen als selbständiges Unternehmen ausgeübt hätte und\nim Verkehr mit dem Unternehmen, dessen Betriebstätte\nsie ist, völlig unabhängig gewesen wäre," }, "pages": [ 6 ], "text": "(2) Ist ein Unternehmen eines Vertragstaats in dem\nanderen Vertragstaat durch eine dort gelegene Betrieb-\nstätte gewerblich tätig, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingun-\ngen als selbständiges Unternehmen ausgeübt hätte und\nim Verkehr mit dem Unternehmen, dessen Betriebstätte\nsie ist, völlig unabhängig gewesen wäre," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-119", "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127", "pdf-006-line-129", "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007", "pdf-007-line-010", "pdf-007-line-011" ], "source_page": 6, "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 57.307027531497894, 716.1761986188753, 280.1676901539897, 771.5435120026307 ], "source_line_ids": [ "pdf-006-line-119", "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127", "pdf-006-line-129" ], "source_page": 6 }, { "bbox": [ 86.09896406906206, 82.49729694179547, 309.5133177788147, 128.4521670503124 ], "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007", "pdf-007-line-010", "pdf-007-line-011" ], "source_page": 7 } ], "source_word_ids": [ "p006-tsv00497", "p006-tsv00498", "p006-tsv00499", "p006-tsv00500", "p006-tsv00501", "p006-tsv00502", "p006-tsv00503", "p006-tsv00504", "p006-tsv00505", "p006-tsv00507", "p006-tsv00508", "p006-tsv00509", "p006-tsv00510", "p006-tsv00511", "p006-tsv00512", "p006-tsv00514", "p006-tsv00515", "p006-tsv00516", "p006-tsv00517", "p006-tsv00518", "p006-tsv00519", "p006-tsv00520", "p006-tsv00521", "p006-tsv00523", "p006-tsv00524", "p006-tsv00525", "p006-tsv00526", "p006-tsv00527", "p006-tsv00528", "p006-tsv00529", "p006-tsv00531", "p006-tsv00532", "p006-tsv00533", "p006-tsv00534", "p006-tsv00535", "p006-tsv00536", "p006-tsv00537", "p006-tsv00539", "p006-tsv00540", "p006-tsv00541", "p006-tsv00542", "p006-tsv00543", "p007-tsv00010", "p007-tsv00011", "p007-tsv00012", "p007-tsv00013", "p007-tsv00014", "p007-tsv00015", "p007-tsv00017", "p007-tsv00018", "p007-tsv00019", "p007-tsv00020", "p007-tsv00021", "p007-tsv00022", "p007-tsv00023", "p007-tsv00025", "p007-tsv00026", "p007-tsv00027", "p007-tsv00028", "p007-tsv00029", "p007-tsv00031", "p007-tsv00032", "p007-tsv00033", "p007-tsv00034", "p007-tsv00035", "p007-tsv00036", "p007-tsv00037", "p007-tsv00038", "p007-tsv00039", "p007-tsv00040", "p007-tsv00042", "p007-tsv00043", "p007-tsv00044", "p007-tsv00045", "p007-tsv00046", "p007-tsv00047" ], "text": "(3) Bei der Ermittlung der Gewinne einer in einem\nVertragstaat gelegenen Betriebstätte werden alle Auf-\nwendungen, die nach dem Recht dieses Vertragstaats ab-\nzugsfähig wären, wenn die Betriebstätte ein unabhängi-\nges Unternehmen wäre, zum Abzug zugelassen, soweit\ndie Aufwendungen bei vernünftiger Betrachtungsweise\nder Betriebstätte zugerechnet werden können, einschlieB-\nlich der so abzugsfähigen und zurechenbaren Geschäfts-\nführungs- und allgemeinen Verwaltungskosten, gleich-\ngültig, ob sie in dem Vertragstaat, in dem die Betrieb-\nstätte liegt, oder anderswo entstanden sind." }, "pages": [ 6, 7 ], "text": "(3) Bei der Ermittlung der Gewinne einer in einem\nVertragstaat gelegenen Betriebstätte werden alle Auf-\nwendungen, die nach dem Recht dieses Vertragstaats ab-\nzugsfähig wären, wenn die Betriebstätte ein unabhängi-\nges Unternehmen wäre, zum Abzug zugelassen, soweit\ndie Aufwendungen bei vernünftiger Betrachtungsweise\nder Betriebstätte zugerechnet werden können, einschlieB-\nlich der so abzugsfähigen und zurechenbaren Geschäfts-\nführungs- und allgemeinen Verwaltungskosten, gleich-\ngültig, ob sie in dem Vertragstaat, in dem die Betrieb-\nstätte liegt, oder anderswo entstanden sind." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023", "pdf-007-line-025", "pdf-007-line-027", "pdf-007-line-030" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.37580961269248, 133.98889838868791, 309.5133177788147, 215.6556856297271 ], "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023", "pdf-007-line-025", "pdf-007-line-027", "pdf-007-line-030" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00051", "p007-tsv00052", "p007-tsv00053", "p007-tsv00054", "p007-tsv00055", "p007-tsv00056", "p007-tsv00057", "p007-tsv00058", "p007-tsv00059", "p007-tsv00061", "p007-tsv00062", "p007-tsv00063", "p007-tsv00064", "p007-tsv00065", "p007-tsv00066", "p007-tsv00068", "p007-tsv00069", "p007-tsv00070", "p007-tsv00071", "p007-tsv00072", "p007-tsv00073", "p007-tsv00074", "p007-tsv00076", "p007-tsv00077", "p007-tsv00078", "p007-tsv00079", "p007-tsv00080", "p007-tsv00081", "p007-tsv00082", "p007-tsv00083", "p007-tsv00084", "p007-tsv00086", "p007-tsv00087", "p007-tsv00088", "p007-tsv00089", "p007-tsv00090", "p007-tsv00091", "p007-tsv00092", "p007-tsv00094", "p007-tsv00095", "p007-tsv00096", "p007-tsv00097", "p007-tsv00098", "p007-tsv00099", "p007-tsv00100", "p007-tsv00101", "p007-tsv00102", "p007-tsv00104", "p007-tsv00105", "p007-tsv00106", "p007-tsv00107", "p007-tsv00108", "p007-tsv00109", "p007-tsv00110", "p007-tsv00111", "p007-tsv00113", "p007-tsv00114", "p007-tsv00115", "p007-tsv00116", "p007-tsv00117", "p007-tsv00118", "p007-tsv00119", "p007-tsv00121" ], "text": "(4) Soweit es in einem Vertragstaat üblich ist, die\neiner Betriebstätte zuzurechnenden Gewinne durch Auf-\nteilung der Gesamtgewinne des Unternehmens auf seine\neinzelnen Teile zu ermitteln, schließt Absatz 2 nicht aus,\ndaß dieser Vertragstaat die zu besteuernden Gewinne\nnach der üblichen Aufteilung ermittelt; die Art der ange-\nwendeten Gewinnaufteilung muß jedoch so sein, daß das\nErgebnis mit den Grundsätzen dieses Artikels überein-\nstimmt." }, "pages": [ 7 ], "text": "(4) Soweit es in einem Vertragstaat üblich ist, die\neiner Betriebstätte zuzurechnenden Gewinne durch Auf-\nteilung der Gesamtgewinne des Unternehmens auf seine\neinzelnen Teile zu ermitteln, schließt Absatz 2 nicht aus,\ndaß dieser Vertragstaat die zu besteuernden Gewinne\nnach der üblichen Aufteilung ermittelt; die Art der ange-\nwendeten Gewinnaufteilung muß jedoch so sein, daß das\nErgebnis mit den Grundsätzen dieses Artikels überein-\nstimmt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.92950069995332, 232.26587964485367, 309.5133177788147, 259.119026635975 ], "source_line_ids": [ "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00125", "p007-tsv00126", "p007-tsv00127", "p007-tsv00128", "p007-tsv00129", "p007-tsv00130", "p007-tsv00131", "p007-tsv00132", "p007-tsv00133", "p007-tsv00135", "p007-tsv00136", "p007-tsv00137", "p007-tsv00138", "p007-tsv00139", "p007-tsv00140", "p007-tsv00141", "p007-tsv00143", "p007-tsv00144", "p007-tsv00145" ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte\nkein Gewinn zugerechnet." }, "pages": [ 7 ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte\nkein Gewinn zugerechnet." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-050", "pdf-007-line-052" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.92950069995332, 271.8535087142387, 309.5133177788147, 336.3564288063137 ], "source_line_ids": [ "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-050", "pdf-007-line-052" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00149", "p007-tsv00150", "p007-tsv00151", "p007-tsv00152", "p007-tsv00153", "p007-tsv00154", "p007-tsv00155", "p007-tsv00156", "p007-tsv00158", "p007-tsv00159", "p007-tsv00160", "p007-tsv00161", "p007-tsv00162", "p007-tsv00163", "p007-tsv00164", "p007-tsv00165", "p007-tsv00167", "p007-tsv00168", "p007-tsv00169", "p007-tsv00170", "p007-tsv00171", "p007-tsv00172", "p007-tsv00174", "p007-tsv00175", "p007-tsv00176", "p007-tsv00177", "p007-tsv00178", "p007-tsv00179", "p007-tsv00180", "p007-tsv00181", "p007-tsv00182", "p007-tsv00184", "p007-tsv00185", "p007-tsv00186", "p007-tsv00187", "p007-tsv00188", "p007-tsv00189", "p007-tsv00190", "p007-tsv00192", "p007-tsv00193", "p007-tsv00194", "p007-tsv00195", "p007-tsv00196", "p007-tsv00197", "p007-tsv00198", "p007-tsv00199", "p007-tsv00201", "p007-tsv00202", "p007-tsv00203", "p007-tsv00204" ], "text": "(6) Reichen die Informationen, die der betreffenden zu-\nständigen Behörde zur Verfügung stehen, für die Ermitt-\nlung der der Betriebstätte zuzurechnenden Gewinne\nnicht aus, so kann die zuständige Behörde die Gewinne\nnach pflichtmäßigem Ermessen oder durch Schätzung er-\nmitteln, vorausgesetzt, daß dabei die in diesem Artikel\nniedergelegten Grundsätze beachtet werden," }, "pages": [ 7 ], "text": "(6) Reichen die Informationen, die der betreffenden zu-\nständigen Behörde zur Verfügung stehen, für die Ermitt-\nlung der der Betriebstätte zuzurechnenden Gewinne\nnicht aus, so kann die zuständige Behörde die Gewinne\nnach pflichtmäßigem Ermessen oder durch Schätzung er-\nmitteln, vorausgesetzt, daß dabei die in diesem Artikel\nniedergelegten Grundsätze beachtet werden," }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 86.92950069995332, 351.3056034199277, 309.79016332244515, 386.1870108516935 ], "source_line_ids": [ "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00208", "p007-tsv00209", "p007-tsv00210", "p007-tsv00211", "p007-tsv00212", "p007-tsv00213", "p007-tsv00214", "p007-tsv00215", "p007-tsv00217", "p007-tsv00218", "p007-tsv00219", "p007-tsv00220", "p007-tsv00221", "p007-tsv00222", "p007-tsv00224", "p007-tsv00225", "p007-tsv00226", "p007-tsv00227", "p007-tsv00228", "p007-tsv00229", "p007-tsv00230", "p007-tsv00231", "p007-tsv00232", "p007-tsv00233", "p007-tsv00235", "p007-tsv00236", "p007-tsv00237", "p007-tsv00238", "p007-tsv00239", "p007-tsv00240", "p007-tsv00241" ], "text": "(7) Bei Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr\nauf dieselbe Art zu ermitteln, es sei denn, daß ausrei-\nchende Gründe dafür bestehen, anders zu verfahren." }, "pages": [ 7 ], "text": "(7) Bei Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr\nauf dieselbe Art zu ermitteln, es sei denn, daß ausrei-\nchende Gründe dafür bestehen, anders zu verfahren." }, { "id": "para-8", "original": { "id": "para-8", "source_line_ids": [ "pdf-007-line-064", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-070" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 399.7520026307136, 309.5133177788147, 436.0175928970733 ], "source_line_ids": [ "pdf-007-line-064", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-070" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00245", "p007-tsv00246", "p007-tsv00247", "p007-tsv00248", "p007-tsv00249", "p007-tsv00250", "p007-tsv00251", "p007-tsv00252", "p007-tsv00253", "p007-tsv00255", "p007-tsv00256", "p007-tsv00257", "p007-tsv00258", "p007-tsv00259", "p007-tsv00260", "p007-tsv00261", "p007-tsv00263", "p007-tsv00264", "p007-tsv00265", "p007-tsv00266", "p007-tsv00267", "p007-tsv00268", "p007-tsv00269", "p007-tsv00270", "p007-tsv00272", "p007-tsv00273", "p007-tsv00274", "p007-tsv00275", "p007-tsv00276" ], "text": "(8) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be-\nstimmungen dieses Artikels nicht berührt." }, "pages": [ 7 ], "text": "(8) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be-\nstimmungen dieses Artikels nicht berührt." } ], "title": "Artikel 7\nUnternehmensgewinne" }, { "body_sha256": "da67d13e70ee74d45065251a0b4b82d581003d9e7b33ad8121c58545480ada96", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-083" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 475.0515488326208, 310.0670088660756, 519.0685629727063 ], "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-083" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00289", "p007-tsv00290", "p007-tsv00291", "p007-tsv00292", "p007-tsv00293", "p007-tsv00294", "p007-tsv00295", "p007-tsv00296", "p007-tsv00298", "p007-tsv00299", "p007-tsv00300", "p007-tsv00301", "p007-tsv00302", "p007-tsv00303", "p007-tsv00305", "p007-tsv00306", "p007-tsv00307", "p007-tsv00308", "p007-tsv00309", "p007-tsv00310", "p007-tsv00311", "p007-tsv00312", "p007-tsv00313", "p007-tsv00315", "p007-tsv00316", "p007-tsv00317", "p007-tsv00318", "p007-tsv00319", "p007-tsv00320", "p007-tsv00322" ], "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder\nLuftfahrzeugen im internationalen Verkehr können nur\nin dem Vertragstaat besteuert werden, in dem sich der\nOrt der tatsächlichen Geschäftsleitung des Unternehmens\nbefindet." }, "pages": [ 7 ], "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder\nLuftfahrzeugen im internationalen Verkehr können nur\nin dem Vertragstaat besteuert werden, in dem sich der\nOrt der tatsächlichen Geschäftsleitung des Unternehmens\nbefindet." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 524.0516211772443, 309.79016332244515, 568.0686353173298 ], "source_line_ids": [ "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00325", "p007-tsv00326", "p007-tsv00327", "p007-tsv00328", "p007-tsv00329", "p007-tsv00330", "p007-tsv00331", "p007-tsv00332", "p007-tsv00334", "p007-tsv00335", "p007-tsv00336", "p007-tsv00337", "p007-tsv00338", "p007-tsv00339", "p007-tsv00341", "p007-tsv00342", "p007-tsv00343", "p007-tsv00344", "p007-tsv00345", "p007-tsv00346", "p007-tsv00347", "p007-tsv00349", "p007-tsv00350", "p007-tsv00351", "p007-tsv00352", "p007-tsv00353", "p007-tsv00355" ], "text": "(2) Absatz 1 gilt entsprechend für Beteiligungen eines\nUnternehmens, das Seeschiffe oder Luftfahrzeuge im\ninternationalen Verkehr betreibt, an einem Pool, einer\nBetriebsgemeinschaft oder einem anderen internationalen\nBetriebszusammenschluß." }, "pages": [ 7 ], "text": "(2) Absatz 1 gilt entsprechend für Beteiligungen eines\nUnternehmens, das Seeschiffe oder Luftfahrzeuge im\ninternationalen Verkehr betreibt, an einem Pool, einer\nBetriebsgemeinschaft oder einem anderen internationalen\nBetriebszusammenschluß." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 87.20634624358375, 575.5432226241368, 310.0670088660756, 630.0800263071359 ], "source_line_ids": [ "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00359", "p007-tsv00360", "p007-tsv00361", "p007-tsv00362", "p007-tsv00363", "p007-tsv00364", "p007-tsv00365", "p007-tsv00366", "p007-tsv00368", "p007-tsv00369", "p007-tsv00370", "p007-tsv00371", "p007-tsv00372", "p007-tsv00373", "p007-tsv00374", "p007-tsv00376", "p007-tsv00377", "p007-tsv00378", "p007-tsv00379", "p007-tsv00380", "p007-tsv00381", "p007-tsv00382", "p007-tsv00383", "p007-tsv00384", "p007-tsv00385", "p007-tsv00387", "p007-tsv00388", "p007-tsv00389", "p007-tsv00390", "p007-tsv00391", "p007-tsv00392", "p007-tsv00393", "p007-tsv00394", "p007-tsv00395", "p007-tsv00397", "p007-tsv00398", "p007-tsv00399", "p007-tsv00400", "p007-tsv00401", "p007-tsv00402", "p007-tsv00403", "p007-tsv00404", "p007-tsv00406", "p007-tsv00407", "p007-tsv00408", "p007-tsv00409", "p007-tsv00410", "p007-tsv00411", "p007-tsv00412", "p007-tsv00413", "p007-tsv00414" ], "text": "(3) Befindet sich der Ort der tatsächlichen Geschäfts-\nleitung eines Unternehmens der Seeschiffahrt an Bord\neines Schiffes, so gilt er als in dem Vertragstaat gelegen,\nin dem der Heimathafen des Schiffes liegt, oder, wenn\nkein Heimathafen vorhanden ist, in dem Vertragstaat, in\ndem die Person, die das Schiff betreibt, ansässig ist." }, "pages": [ 7 ], "text": "(3) Befindet sich der Ort der tatsächlichen Geschäfts-\nleitung eines Unternehmens der Seeschiffahrt an Bord\neines Schiffes, so gilt er als in dem Vertragstaat gelegen,\nin dem der Heimathafen des Schiffes liegt, oder, wenn\nkein Heimathafen vorhanden ist, in dem Vertragstaat, in\ndem die Person, die das Schiff betreibt, ansässig ist." } ], "title": "Artikel 8\nSeeschiffe und Luftfahrzeuge" }, { "body_sha256": "c9bad3b8042d8d364c58af5a759e64cdef0b8eeef1fb864f976fa2b54f3172dc", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-121", "pdf-007-line-122", "pdf-007-line-125", "pdf-007-line-128", "pdf-007-line-129", "pdf-007-line-131", "pdf-007-line-133", "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 87.7600373308446, 664.6845971719829, 310.343854409706, 770.9898388687932 ], "source_line_ids": [ "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-121", "pdf-007-line-122", "pdf-007-line-125", "pdf-007-line-128", "pdf-007-line-129", "pdf-007-line-131", "pdf-007-line-133" ], "source_page": 7 }, { "bbox": [ 62.290247316845544, 77.51423873725749, 285.7046010265982, 141.74032226241368 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00426", "p007-tsv00430", "p007-tsv00431", "p007-tsv00432", "p007-tsv00433", "p007-tsv00434", "p007-tsv00435", "p007-tsv00437", "p007-tsv00438", "p007-tsv00439", "p007-tsv00440", "p007-tsv00441", "p007-tsv00442", "p007-tsv00443", "p007-tsv00445", "p007-tsv00446", "p007-tsv00447", "p007-tsv00448", "p007-tsv00449", "p007-tsv00450", "p007-tsv00451", "p007-tsv00453", "p007-tsv00454", "p007-tsv00455", "p007-tsv00456", "p007-tsv00459", "p007-tsv00460", "p007-tsv00461", "p007-tsv00462", "p007-tsv00463", "p007-tsv00464", "p007-tsv00465", "p007-tsv00508", "p007-tsv00512", "p007-tsv00467", "p007-tsv00468", "p007-tsv00469", "p007-tsv00470", "p007-tsv00471", "p007-tsv00472", "p007-tsv00473", "p007-tsv00475", "p007-tsv00476", "p007-tsv00477", "p007-tsv00478", "p007-tsv00479", "p007-tsv00480", "p007-tsv00482", "p007-tsv00483", "p007-tsv00484", "p007-tsv00485", "p007-tsv00486", "p007-tsv00487", "p007-tsv00490", "p007-tsv00491", "p007-tsv00492", "p007-tsv00493", "p007-tsv00494", "p007-tsv00495", "p007-tsv00496", "p007-tsv00497", "p007-tsv00499", "p007-tsv00500", "p007-tsv00501", "p007-tsv00502", "p007-tsv00503", "p007-tsv00504", "p008-tsv00024", "p008-tsv00025", "p008-tsv00026", "p008-tsv00027", "p008-tsv00028", "p008-tsv00029", "p008-tsv00031", "p008-tsv00032", "p008-tsv00033", "p008-tsv00034", "p008-tsv00035", "p008-tsv00036", "p008-tsv00037", "p008-tsv00038", "p008-tsv00040", "p008-tsv00041", "p008-tsv00042", "p008-tsv00043", "p008-tsv00044", "p008-tsv00045", "p008-tsv00046", "p008-tsv00048", "p008-tsv00049", "p008-tsv00050", "p008-tsv00051", "p008-tsv00052", "p008-tsv00053", "p008-tsv00054", "p008-tsv00055", "p008-tsv00057", "p008-tsv00058", "p008-tsv00059", "p008-tsv00060", "p008-tsv00061", "p008-tsv00062", "p008-tsv00063", "p008-tsv00065", "p008-tsv00066", "p008-tsv00067", "p008-tsv00068", "p008-tsv00069", "p008-tsv00070", "p008-tsv00071", "p008-tsv00072", "p008-tsv00074", "p008-tsv00075", "p008-tsv00076", "p008-tsv00077", "p008-tsv00078" ], "text": "Wenn\na) ein Unternehmen eines Vertragstaats unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen\nVertragstaats beteiligt ist oder\ndieselben Personen unmittelbar oder mittelbar an der\nb\n=\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaats und eines Unter-\nnehmens des anderen Vertragstaats beteiligt sind\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt wer-\nden, die von denen abweichen, die unabhängige Unter-\nnehmen miteinander vereinbaren würden, so dürfen die\nGewinne, die eines der Unternehmen ohne diese Bedin-\ngungen erzielt hätte, wegen dieser Bedingungen aber\nnicht erzielt hat, den Gewinnen dieses Unternehmens zu-\ngerechnet und entsprechend besteuert werden." }, "pages": [ 7, 8 ], "text": "Wenn\na) ein Unternehmen eines Vertragstaats unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen\nVertragstaats beteiligt ist oder\ndieselben Personen unmittelbar oder mittelbar an der\nb\n=\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaats und eines Unter-\nnehmens des anderen Vertragstaats beteiligt sind\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt wer-\nden, die von denen abweichen, die unabhängige Unter-\nnehmen miteinander vereinbaren würden, so dürfen die\nGewinne, die eines der Unternehmen ohne diese Bedin-\ngungen erzielt hätte, wegen dieser Bedingungen aber\nnicht erzielt hat, den Gewinnen dieses Unternehmens zu-\ngerechnet und entsprechend besteuert werden." } ], "title": "Artikel 9\nVerbundene Unternehmen" }, { "body_sha256": "016d7a4a39f141975df6e3dd12a4fc48c6dae565e400be9e07cc32441b213e9e", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 62.01340177321512, 187.6951923709306, 284.87406439570697, 222.02292666885893 ], "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00089", "p008-tsv00090", "p008-tsv00091", "p008-tsv00092", "p008-tsv00093", "p008-tsv00094", "p008-tsv00095", "p008-tsv00096", "p008-tsv00098", "p008-tsv00099", "p008-tsv00100", "p008-tsv00101", "p008-tsv00102", "p008-tsv00103", "p008-tsv00104", "p008-tsv00105", "p008-tsv00107", "p008-tsv00108", "p008-tsv00109", "p008-tsv00110", "p008-tsv00111", "p008-tsv00112", "p008-tsv00113", "p008-tsv00114", "p008-tsv00116", "p008-tsv00117" ], "text": "(1) Dividenden, die eine in einem Vertragstaat ansäs-\nsige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem anderen Staat\nbesteuert werden." }, "pages": [ 8 ], "text": "(1) Dividenden, die eine in einem Vertragstaat ansäs-\nsige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem anderen Staat\nbesteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-044", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 61.45971068595427, 229.49751397566592, 284.87406439570697, 343.27734297928316 ], "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-044", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00121", "p008-tsv00122", "p008-tsv00123", "p008-tsv00124", "p008-tsv00125", "p008-tsv00126", "p008-tsv00127", "p008-tsv00128", "p008-tsv00130", "p008-tsv00131", "p008-tsv00132", "p008-tsv00133", "p008-tsv00134", "p008-tsv00135", "p008-tsv00136", "p008-tsv00137", "p008-tsv00139", "p008-tsv00140", "p008-tsv00141", "p008-tsv00142", "p008-tsv00143", "p008-tsv00144", "p008-tsv00145", "p008-tsv00146", "p008-tsv00148", "p008-tsv00149", "p008-tsv00150", "p008-tsv00151", "p008-tsv00152", "p008-tsv00153", "p008-tsv00154", "p008-tsv00157", "p008-tsv00158", "p008-tsv00159", "p008-tsv00160", "p008-tsv00161", "p008-tsv00162", "p008-tsv00163", "p008-tsv00164", "p008-tsv00166", "p008-tsv00167", "p008-tsv00168", "p008-tsv00169", "p008-tsv00170", "p008-tsv00171", "p008-tsv00173", "p008-tsv00174", "p008-tsv00175", "p008-tsv00176", "p008-tsv00177", "p008-tsv00178", "p008-tsv00180", "p008-tsv00181", "p008-tsv00182", "p008-tsv00183", "p008-tsv00184", "p008-tsv00185", "p008-tsv00186", "p008-tsv00188", "p008-tsv00189", "p008-tsv00190", "p008-tsv00191", "p008-tsv00192", "p008-tsv00193", "p008-tsv00194", "p008-tsv00196", "p008-tsv00199", "p008-tsv00200", "p008-tsv00201", "p008-tsv00202", "p008-tsv00203", "p008-tsv00204", "p008-tsv00205", "p008-tsv00206", "p008-tsv00493", "p008-tsv00208", "p008-tsv00209", "p008-tsv00210" ], "text": "{2) Diese Dividenden können jedoch in dem Vertrag-\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrags der Dividenden,\nwenn der Empfänger eine Gesellschaft (ausgenommen\neine Personengesellschaft) ist, der unmittelbar min-\ndestens 25 vom Hundert der stimmberechtigten An-\nteile der die Dividenden zahlenden Gesellschaft ge-\nhören;\n15 vom Hundert des Bruttobetrags der Dividenden in\nb\nallen anderen Fällen." }, "pages": [ 8 ], "text": "{2) Diese Dividenden können jedoch in dem Vertrag-\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrags der Dividenden,\nwenn der Empfänger eine Gesellschaft (ausgenommen\neine Personengesellschaft) ist, der unmittelbar min-\ndestens 25 vom Hundert der stimmberechtigten An-\nteile der die Dividenden zahlenden Gesellschaft ge-\nhören;\n15 vom Hundert des Bruttobetrags der Dividenden in\nb\nallen anderen Fällen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.90601959869342, 350.75193028609016, 284.0435277648157, 442.93850707004276 ], "source_line_ids": [ "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00214", "p008-tsv00215", "p008-tsv00216", "p008-tsv00217", "p008-tsv00218", "p008-tsv00219", "p008-tsv00220", "p008-tsv00221", "p008-tsv00222", "p008-tsv00224", "p008-tsv00225", "p008-tsv00226", "p008-tsv00227", "p008-tsv00228", "p008-tsv00229", "p008-tsv00230", "p008-tsv00231", "p008-tsv00232", "p008-tsv00234", "p008-tsv00235", "p008-tsv00236", "p008-tsv00237", "p008-tsv00238", "p008-tsv00240", "p008-tsv00241", "p008-tsv00242", "p008-tsv00243", "p008-tsv00244", "p008-tsv00245", "p008-tsv00246", "p008-tsv00247", "p008-tsv00249", "p008-tsv00250", "p008-tsv00251", "p008-tsv00252", "p008-tsv00253", "p008-tsv00254", "p008-tsv00256", "p008-tsv00257", "p008-tsv00258", "p008-tsv00259", "p008-tsv00260", "p008-tsv00261", "p008-tsv00262", "p008-tsv00263", "p008-tsv00265", "p008-tsv00266", "p008-tsv00267", "p008-tsv00268", "p008-tsv00269", "p008-tsv00270", "p008-tsv00272", "p008-tsv00273", "p008-tsv00274", "p008-tsv00275", "p008-tsv00276", "p008-tsv00277", "p008-tsv00278", "p008-tsv00280", "p008-tsv00281", "p008-tsv00282", "p008-tsv00283", "p008-tsv00284", "p008-tsv00285", "p008-tsv00287", "p008-tsv00288", "p008-tsv00289", "p008-tsv00290", "p008-tsv00291", "p008-tsv00292" ], "text": "(3) Ungeachtet des Absatzes 2 darf bei Dividenden, die\neine in Jamaika ansässige Gesellschaft an eine in der\nBundesrepublik Deutschland ansässige Gesellschaft zahlt,\nder unmittelbar mindestens 25 vom Hundert der stimm-\nberechtigten Anteile der erstgenannten Gesellschaft ge-\nhören, die jamaikanische Steuer 22,5 vom Hundert des\nBruttobetrags der Dividenden nicht übersteigen, solange\nder Satz der jamaikanischen Steuer auf Gesellschafts-\ngewinne und der Zusatzsteuer auf Gesellschaftsgewinne\nzusammen 45 vom Hundert nicht übersteigt." }, "pages": [ 8 ], "text": "(3) Ungeachtet des Absatzes 2 darf bei Dividenden, die\neine in Jamaika ansässige Gesellschaft an eine in der\nBundesrepublik Deutschland ansässige Gesellschaft zahlt,\nder unmittelbar mindestens 25 vom Hundert der stimm-\nberechtigten Anteile der erstgenannten Gesellschaft ge-\nhören, die jamaikanische Steuer 22,5 vom Hundert des\nBruttobetrags der Dividenden nicht übersteigen, solange\nder Satz der jamaikanischen Steuer auf Gesellschafts-\ngewinne und der Zusatzsteuer auf Gesellschaftsgewinne\nzusammen 45 vom Hundert nicht übersteigt." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-086", "pdf-008-line-087", "pdf-008-line-090", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-094" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.35232851143257, 449.3057481091746, 283.76668222118525, 578.8652614271621 ], "source_line_ids": [ "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-086", "pdf-008-line-087", "pdf-008-line-090", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-094" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00296", "p008-tsv00297", "p008-tsv00298", "p008-tsv00299", "p008-tsv00300", "p008-tsv00301", "p008-tsv00302", "p008-tsv00303", "p008-tsv00304", "p008-tsv00306", "p008-tsv00307", "p008-tsv00308", "p008-tsv00309", "p008-tsv00310", "p008-tsv00311", "p008-tsv00312", "p008-tsv00314", "p008-tsv00315", "p008-tsv00316", "p008-tsv00317", "p008-tsv00318", "p008-tsv00319", "p008-tsv00320", "p008-tsv00322", "p008-tsv00323", "p008-tsv00324", "p008-tsv00325", "p008-tsv00326", "p008-tsv00327", "p008-tsv00328", "p008-tsv00329", "p008-tsv00331", "p008-tsv00332", "p008-tsv00333", "p008-tsv00334", "p008-tsv00335", "p008-tsv00336", "p008-tsv00337", "p008-tsv00338", "p008-tsv00339", "p008-tsv00340", "p008-tsv00342", "p008-tsv00343", "p008-tsv00344", "p008-tsv00345", "p008-tsv00346", "p008-tsv00347", "p008-tsv00348", "p008-tsv00350", "p008-tsv00351", "p008-tsv00352", "p008-tsv00353", "p008-tsv00354", "p008-tsv00355", "p008-tsv00357", "p008-tsv00358", "p008-tsv00359", "p008-tsv00360", "p008-tsv00361", "p008-tsv00362", "p008-tsv00364", "p008-tsv00365", "p008-tsv00366", "p008-tsv00367", "p008-tsv00368", "p008-tsv00369", "p008-tsv00370", "p008-tsv00371", "p008-tsv00373", "p008-tsv00374", "p008-tsv00375", "p008-tsv00376", "p008-tsv00377", "p008-tsv00378", "p008-tsv00379", "p008-tsv00380", "p008-tsv00382", "p008-tsv00383", "p008-tsv00384", "p008-tsv00385", "p008-tsv00386", "p008-tsv00388", "p008-tsv00389", "p008-tsv00390", "p008-tsv00391", "p008-tsv00392", "p008-tsv00393", "p008-tsv00394", "p008-tsv00396", "p008-tsv00397", "p008-tsv00398", "p008-tsv00399", "p008-tsv00400", "p008-tsv00401", "p008-tsv00402", "p008-tsv00403", "p008-tsv00405", "p008-tsv00406", "p008-tsv00407" ], "text": "(4) Ungeachtet des Absatzes 2 darf bei Dividenden, die\neine in der Bundesrepublik Deutschland ansässige Ge-\nsellschaft an eine in Jamaika ansässige Gesellschaft\nzahlt, der entweder selbst oder zusammen mit anderen\nPersonen, von denen sie beherrscht wird oder die mit ihr\ngemeinsam beherrscht werden, mindestens 25 vom Hun-\ndert der stimmberechtigten Anteile der erstgenannten\nGesellschaft unmittelbar oder mittelbar gehören, die\ndeutsche Steuer 27 vom Hundert des Bruttobetrags der\nDividenden nicht übersteigen, solange der Satz der deut-\nschen Körperschaftsteuer für ausgeschüttete Gewinne\nniedriger ist als für nichtausgeschüttete Gewinne und\nder Unterschied zwischen diesen beiden Sätzen 15 Punkte\noder mehr beträgt." }, "pages": [ 8 ], "text": "(4) Ungeachtet des Absatzes 2 darf bei Dividenden, die\neine in der Bundesrepublik Deutschland ansässige Ge-\nsellschaft an eine in Jamaika ansässige Gesellschaft\nzahlt, der entweder selbst oder zusammen mit anderen\nPersonen, von denen sie beherrscht wird oder die mit ihr\ngemeinsam beherrscht werden, mindestens 25 vom Hun-\ndert der stimmberechtigten Anteile der erstgenannten\nGesellschaft unmittelbar oder mittelbar gehören, die\ndeutsche Steuer 27 vom Hundert des Bruttobetrags der\nDividenden nicht übersteigen, solange der Satz der deut-\nschen Körperschaftsteuer für ausgeschüttete Gewinne\nniedriger ist als für nichtausgeschüttete Gewinne und\nder Unterschied zwischen diesen beiden Sätzen 15 Punkte\noder mehr beträgt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113", "pdf-008-line-114" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.35232851143257, 584.6788293324564, 283.4898366775548, 686.2778493916475 ], "source_line_ids": [ "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113", "pdf-008-line-114" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00411", "p008-tsv00412", "p008-tsv00413", "p008-tsv00414", "p008-tsv00415", "p008-tsv00416", "p008-tsv00417", "p008-tsv00419", "p008-tsv00420", "p008-tsv00421", "p008-tsv00422", "p008-tsv00423", "p008-tsv00424", "p008-tsv00426", "p008-tsv00427", "p008-tsv00428", "p008-tsv00429", "p008-tsv00430", "p008-tsv00431", "p008-tsv00433", "p008-tsv00434", "p008-tsv00435", "p008-tsv00436", "p008-tsv00437", "p008-tsv00438", "p008-tsv00439", "p008-tsv00441", "p008-tsv00442", "p008-tsv00443", "p008-tsv00444", "p008-tsv00445", "p008-tsv00447", "p008-tsv00448", "p008-tsv00449", "p008-tsv00450", "p008-tsv00451", "p008-tsv00452", "p008-tsv00453", "p008-tsv00454", "p008-tsv00455", "p008-tsv00457", "p008-tsv00458", "p008-tsv00459", "p008-tsv00460", "p008-tsv00461", "p008-tsv00462", "p008-tsv00463", "p008-tsv00465", "p008-tsv00466", "p008-tsv00467", "p008-tsv00468", "p008-tsv00469", "p008-tsv00470", "p008-tsv00471", "p008-tsv00473", "p008-tsv00474", "p008-tsv00475", "p008-tsv00476", "p008-tsv00477", "p008-tsv00478", "p008-tsv00479", "p008-tsv00481", "p008-tsv00482", "p008-tsv00483", "p008-tsv00484", "p008-tsv00485", "p008-tsv00486", "p008-tsv00488", "p008-tsv00489" ], "text": "(5) Der in diesem Artikel verwendete Ausdruck\n„Dividenden” bedeutet Einkünfte aus Aktien, Kuxen,\nGründeranteilen oder anderen Rechten — ausgenommen\nForderungen — mit Gewinnbeteiligung sowie aus son-\nstigen Gesellschaftsanteilen stammende Einkünfte, die\nnach dem Steuerrecht des Staates, in dem die aus-\nschüttende Gesellschaft ansässig ist, den Einkünften aus\nAktien gleichgestellt sind, und Einkünfte eines stillen\nGesellschafters aus seiner Beteiligung als stiller Gesell-\nschafter sowie Ausschüttungen auf Anteilscheine an\neinem Investmentvermögen." }, "pages": [ 8 ], "text": "(5) Der in diesem Artikel verwendete Ausdruck\n„Dividenden” bedeutet Einkünfte aus Aktien, Kuxen,\nGründeranteilen oder anderen Rechten — ausgenommen\nForderungen — mit Gewinnbeteiligung sowie aus son-\nstigen Gesellschaftsanteilen stammende Einkünfte, die\nnach dem Steuerrecht des Staates, in dem die aus-\nschüttende Gesellschaft ansässig ist, den Einkünften aus\nAktien gleichgestellt sind, und Einkünfte eines stillen\nGesellschafters aus seiner Beteiligung als stiller Gesell-\nschafter sowie Ausschüttungen auf Anteilscheine an\neinem Investmentvermögen." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 59.79863742417172, 691.8145807300231, 283.2129911339244, 755.7638276882603 ], "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00497", "p008-tsv00498", "p008-tsv00499", "p008-tsv00500", "p008-tsv00501", "p008-tsv00502", "p008-tsv00503", "p008-tsv00504", "p008-tsv00505", "p008-tsv00506", "p008-tsv00508", "p008-tsv00509", "p008-tsv00510", "p008-tsv00511", "p008-tsv00512", "p008-tsv00513", "p008-tsv00514", "p008-tsv00516", "p008-tsv00517", "p008-tsv00518", "p008-tsv00519", "p008-tsv00520", "p008-tsv00521", "p008-tsv00522", "p008-tsv00523", "p008-tsv00524", "p008-tsv00526", "p008-tsv00527", "p008-tsv00528", "p008-tsv00529", "p008-tsv00530", "p008-tsv00531", "p008-tsv00533", "p008-tsv00534", "p008-tsv00535", "p008-tsv00536", "p008-tsv00537", "p008-tsv00538", "p008-tsv00539", "p008-tsv00540", "p008-tsv00541", "p008-tsv00543", "p008-tsv00544", "p008-tsv00545", "p008-tsv00546", "p008-tsv00547", "p008-tsv00548", "p008-tsv00549", "p008-tsv00551", "p008-tsv00552", "p008-tsv00553", "p008-tsv00554", "p008-tsv00555", "p008-tsv00556", "p008-tsv00557", "p008-tsv00558", "p008-tsv00559" ], "text": "(6) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nDividenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine\nBetriebstätte hat und die Beteiligung, für die die Divi-\ndenden gezahlt werden, tatsächlich zu dieser Betrieb-\nstätte gehört. In diesem Fall ist Artikel 7 anzuwenden." }, "pages": [ 8 ], "text": "(6) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nDividenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine\nBetriebstätte hat und die Beteiligung, für die die Divi-\ndenden gezahlt werden, tatsächlich zu dieser Betrieb-\nstätte gehört. In diesem Fall ist Artikel 7 anzuwenden." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-009-line-003", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-011", "pdf-009-line-014", "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-021" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 81.66943537097526, 79.45209470568892, 304.80694353709754, 171.084998355804 ], "source_line_ids": [ "pdf-009-line-003", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-011", "pdf-009-line-014", "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-021" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00010", "p009-tsv00011", "p009-tsv00012", "p009-tsv00013", "p009-tsv00014", "p009-tsv00015", "p009-tsv00016", "p009-tsv00017", "p009-tsv00019", "p009-tsv00020", "p009-tsv00021", "p009-tsv00022", "p009-tsv00023", "p009-tsv00024", "p009-tsv00025", "p009-tsv00027", "p009-tsv00028", "p009-tsv00029", "p009-tsv00030", "p009-tsv00031", "p009-tsv00032", "p009-tsv00033", "p009-tsv00034", "p009-tsv00036", "p009-tsv00037", "p009-tsv00038", "p009-tsv00039", "p009-tsv00040", "p009-tsv00041", "p009-tsv00042", "p009-tsv00043", "p009-tsv00045", "p009-tsv00046", "p009-tsv00047", "p009-tsv00048", "p009-tsv00049", "p009-tsv00050", "p009-tsv00051", "p009-tsv00053", "p009-tsv00054", "p009-tsv00055", "p009-tsv00056", "p009-tsv00057", "p009-tsv00058", "p009-tsv00059", "p009-tsv00061", "p009-tsv00062", "p009-tsv00063", "p009-tsv00064", "p009-tsv00065", "p009-tsv00066", "p009-tsv00067", "p009-tsv00069", "p009-tsv00070", "p009-tsv00071", "p009-tsv00072", "p009-tsv00073", "p009-tsv00074", "p009-tsv00076", "p009-tsv00077", "p009-tsv00078", "p009-tsv00079", "p009-tsv00080", "p009-tsv00081", "p009-tsv00082", "p009-tsv00083", "p009-tsv00084", "p009-tsv00086", "p009-tsv00087", "p009-tsv00088", "p009-tsv00089" ], "text": "(7) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen\nVertragstaat, so darf dieser andere Staat weder die\nDividenden besteuern, die die Gesellschaft an nicht in\ndiesem anderen Staat ansässige Personen zahlt, noch\nGewinne der Gesellschaft einer Steuer für nichtausge-\nschüttete Gewinne unterwerfen, selbst wenn die gezahl-\nten Dividenden oder die nichtausgeschütteten Gewinne\nganz oder teilweise aus in dem anderen Staat erzielten\nGewinnen oder Einkünften bestehen." }, "pages": [ 9 ], "text": "(7) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen\nVertragstaat, so darf dieser andere Staat weder die\nDividenden besteuern, die die Gesellschaft an nicht in\ndiesem anderen Staat ansässige Personen zahlt, noch\nGewinne der Gesellschaft einer Steuer für nichtausge-\nschüttete Gewinne unterwerfen, selbst wenn die gezahl-\nten Dividenden oder die nichtausgeschütteten Gewinne\nganz oder teilweise aus in dem anderen Staat erzielten\nGewinnen oder Einkünften bestehen." } ], "title": "Artikel 10\nDividenden" }, { "body_sha256": "3104f15a789f170abee1cf5d6383d36c1d5c1f9acbe71ae9ce49902c300361d9", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-032" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 82.77681754549697, 213.71782966129564, 305.0837890807279, 248.5992370930615 ], "source_line_ids": [ "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-032" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00100", "p009-tsv00101", "p009-tsv00102", "p009-tsv00103", "p009-tsv00104", "p009-tsv00105", "p009-tsv00106", "p009-tsv00107", "p009-tsv00109", "p009-tsv00110", "p009-tsv00111", "p009-tsv00112", "p009-tsv00113", "p009-tsv00114", "p009-tsv00115", "p009-tsv00116", "p009-tsv00118", "p009-tsv00119", "p009-tsv00120", "p009-tsv00121", "p009-tsv00122", "p009-tsv00123", "p009-tsv00124", "p009-tsv00125", "p009-tsv00126", "p009-tsv00128", "p009-tsv00129" ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nvon einer in dem anderen Vertragstaat ansässigen Per-\nson bezogen werden, können in dem anderen Staat be-\nsteuert werden." }, "pages": [ 9 ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nvon einer in dem anderen Vertragstaat ansässigen Per-\nson bezogen werden, können in dem anderen Staat be-\nsteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-049" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 83.0536630891274, 255.52015126603092, 305.91432571161926, 341.3394870108517 ], "source_line_ids": [ "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-049" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00133", "p009-tsv00134", "p009-tsv00135", "p009-tsv00136", "p009-tsv00137", "p009-tsv00138", "p009-tsv00139", "p009-tsv00140", "p009-tsv00142", "p009-tsv00143", "p009-tsv00144", "p009-tsv00145", "p009-tsv00146", "p009-tsv00147", "p009-tsv00148", "p009-tsv00149", "p009-tsv00150", "p009-tsv00152", "p009-tsv00153", "p009-tsv00154", "p009-tsv00155", "p009-tsv00156", "p009-tsv00157", "p009-tsv00158", "p009-tsv00159", "p009-tsv00161", "p009-tsv00162", "p009-tsv00165", "p009-tsv00166", "p009-tsv00167", "p009-tsv00168", "p009-tsv00169", "p009-tsv00170", "p009-tsv00171", "p009-tsv00172", "p009-tsv00173", "p009-tsv00175", "p009-tsv00176", "p009-tsv00177", "p009-tsv00178", "p009-tsv00179", "p009-tsv00180", "p009-tsv00181", "p009-tsv00182", "p009-tsv00183", "p009-tsv00184", "p009-tsv00186", "p009-tsv00187", "p009-tsv00188", "p009-tsv00189", "p009-tsv00190", "p009-tsv00191", "p009-tsv00195", "p009-tsv00196", "p009-tsv00197", "p009-tsv00198", "p009-tsv00199", "p009-tsv00200", "p009-tsv00201", "p009-tsv00202", "p009-tsv00203", "p009-tsv00205", "p009-tsv00206", "p009-tsv00207" ], "text": "(2) Diese Zinsen können jedoch in dem Vertragstaat,\naus dem sie stammen, nach dem Recht dieses Staates\nbesteuert werden; die Steuer darf aber nicht überstei-\ngen: -\na) 10 vom Hundert des Bruttobetrags der Zinsen, wenn\nder Empfänger eine Bank ist, die nach dem Recht des\nbetreffenden Staates als Bankinstitut anerkannt ist;\nb) 12,5 vom Hundert des Bruttobetrags der Zinsen in\nallen anderen Fällen." }, "pages": [ 9 ], "text": "(2) Diese Zinsen können jedoch in dem Vertragstaat,\naus dem sie stammen, nach dem Recht dieses Staates\nbesteuert werden; die Steuer darf aber nicht überstei-\ngen: -\na) 10 vom Hundert des Bruttobetrags der Zinsen, wenn\nder Empfänger eine Bank ist, die nach dem Recht des\nbetreffenden Staates als Bankinstitut anerkannt ist;\nb) 12,5 vom Hundert des Bruttobetrags der Zinsen in\nallen anderen Fällen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-060", "pdf-009-line-061", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-070", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-078" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 83.33050863275781, 349.09091088457745, 306.46801679888006, 485.0176652416968 ], "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-060", "pdf-009-line-061", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-070", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-078" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00211", "p009-tsv00212", "p009-tsv00213", "p009-tsv00214", "p009-tsv00215", "p009-tsv00216", "p009-tsv00217", "p009-tsv00220", "p009-tsv00221", "p009-tsv00222", "p009-tsv00223", "p009-tsv00224", "p009-tsv00225", "p009-tsv00226", "p009-tsv00228", "p009-tsv00229", "p009-tsv00230", "p009-tsv00231", "p009-tsv00232", "p009-tsv00233", "p009-tsv00234", "p009-tsv00236", "p009-tsv00237", "p009-tsv00238", "p009-tsv00239", "p009-tsv00240", "p009-tsv00241", "p009-tsv00242", "p009-tsv00290", "p009-tsv00294", "p009-tsv00245", "p009-tsv00246", "p009-tsv00247", "p009-tsv00248", "p009-tsv00249", "p009-tsv00250", "p009-tsv00251", "p009-tsv00252", "p009-tsv00253", "p009-tsv00255", "p009-tsv00256", "p009-tsv00257", "p009-tsv00258", "p009-tsv00259", "p009-tsv00260", "p009-tsv00261", "p009-tsv00263", "p009-tsv00264", "p009-tsv00265", "p009-tsv00266", "p009-tsv00267", "p009-tsv00268", "p009-tsv00269", "p009-tsv00271", "p009-tsv00272", "p009-tsv00273", "p009-tsv00274", "p009-tsv00275", "p009-tsv00277", "p009-tsv00278", "p009-tsv00279", "p009-tsv00280", "p009-tsv00281", "p009-tsv00282", "p009-tsv00284", "p009-tsv00285", "p009-tsv00286", "p009-tsv00298", "p009-tsv00299", "p009-tsv00300", "p009-tsv00301", "p009-tsv00302", "p009-tsv00303", "p009-tsv00305", "p009-tsv00306", "p009-tsv00307", "p009-tsv00308", "p009-tsv00309", "p009-tsv00310", "p009-tsv00312", "p009-tsv00313", "p009-tsv00314", "p009-tsv00315", "p009-tsv00316", "p009-tsv00317", "p009-tsv00318", "p009-tsv00320" ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland\nstammen und an die jamaikanische Regierung gezahlt\nwerden, sind von der deutschen Steuer befreit;\nb\n=\nZinsen, die aus Jamaika stammen und an die deut-\nsche Regierung, die Deutsche Bundesbank, die Kre-\nditanstalt für Wiederaufbau oder die Deutsche Ge-\nsellschaft für wirtschaftliche Zusammenarbeit (Ent-\nwicklungsgesellschaft) gezahlt werden, sind von der\njamaikanischen Steuer befreit.\nDie zuständigen Behörden der Vertragstaaten bestimmen\nim gegenseitigen Einvernehmen alle sonstigen staat-\nlichen Einrichtungen, auf die dieser Absatz Anwendung\nfindet." }, "pages": [ 9 ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland\nstammen und an die jamaikanische Regierung gezahlt\nwerden, sind von der deutschen Steuer befreit;\nb\n=\nZinsen, die aus Jamaika stammen und an die deut-\nsche Regierung, die Deutsche Bundesbank, die Kre-\nditanstalt für Wiederaufbau oder die Deutsche Ge-\nsellschaft für wirtschaftliche Zusammenarbeit (Ent-\nwicklungsgesellschaft) gezahlt werden, sind von der\njamaikanischen Steuer befreit.\nDie zuständigen Behörden der Vertragstaaten bestimmen\nim gegenseitigen Einvernehmen alle sonstigen staat-\nlichen Einrichtungen, auf die dieser Absatz Anwendung\nfindet." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-088", "pdf-009-line-090", "pdf-009-line-092", "pdf-009-line-093" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 84.16104526364909, 492.76908911542256, 306.7448623425105, 566.4076159158171 ], "source_line_ids": [ "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-088", "pdf-009-line-090", "pdf-009-line-092", "pdf-009-line-093" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00324", "p009-tsv00325", "p009-tsv00326", "p009-tsv00327", "p009-tsv00328", "p009-tsv00329", "p009-tsv00330", "p009-tsv00331", "p009-tsv00333", "p009-tsv00334", "p009-tsv00335", "p009-tsv00336", "p009-tsv00337", "p009-tsv00338", "p009-tsv00339", "p009-tsv00341", "p009-tsv00342", "p009-tsv00343", "p009-tsv00344", "p009-tsv00345", "p009-tsv00346", "p009-tsv00348", "p009-tsv00349", "p009-tsv00350", "p009-tsv00351", "p009-tsv00352", "p009-tsv00353", "p009-tsv00354", "p009-tsv00355", "p009-tsv00357", "p009-tsv00358", "p009-tsv00359", "p009-tsv00360", "p009-tsv00361", "p009-tsv00362", "p009-tsv00364", "p009-tsv00365", "p009-tsv00366", "p009-tsv00367", "p009-tsv00368", "p009-tsv00369", "p009-tsv00370", "p009-tsv00371", "p009-tsv00372", "p009-tsv00374", "p009-tsv00375", "p009-tsv00376", "p009-tsv00377", "p009-tsv00378", "p009-tsv00379", "p009-tsv00380", "p009-tsv00381", "p009-tsv00383", "p009-tsv00384", "p009-tsv00385", "p009-tsv00386", "p009-tsv00387" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Zin-\nsen“ bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfand-\nrechte an Grundstücken gesichert oder mit einer Ge-\nwinnbeteiligung ausgestattet sind, und aus Forderungen\njeder Art sowie alle anderen Einkünfte, die nach dem\nSteuerrecht des Staates, aus dem sie stammen, den\nEinkünften aus Darlehen gleichgestellt sind," }, "pages": [ 9 ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Zin-\nsen“ bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfand-\nrechte an Grundstücken gesichert oder mit einer Ge-\nwinnbeteiligung ausgestattet sind, und aus Forderungen\njeder Art sowie alle anderen Einkünfte, die nach dem\nSteuerrecht des Staates, aus dem sie stammen, den\nEinkünften aus Darlehen gleichgestellt sind," }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 84.43789080727952, 572.2211838211115, 307.0217078861409, 634.5094113778363 ], "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00391", "p009-tsv00392", "p009-tsv00393", "p009-tsv00394", "p009-tsv00395", "p009-tsv00396", "p009-tsv00397", "p009-tsv00398", "p009-tsv00399", "p009-tsv00400", "p009-tsv00402", "p009-tsv00403", "p009-tsv00404", "p009-tsv00405", "p009-tsv00406", "p009-tsv00407", "p009-tsv00408", "p009-tsv00410", "p009-tsv00411", "p009-tsv00412", "p009-tsv00413", "p009-tsv00414", "p009-tsv00415", "p009-tsv00416", "p009-tsv00417", "p009-tsv00418", "p009-tsv00420", "p009-tsv00421", "p009-tsv00422", "p009-tsv00423", "p009-tsv00424", "p009-tsv00425", "p009-tsv00426", "p009-tsv00427", "p009-tsv00429", "p009-tsv00430", "p009-tsv00431", "p009-tsv00432", "p009-tsv00433", "p009-tsv00434", "p009-tsv00435", "p009-tsv00436", "p009-tsv00438", "p009-tsv00439", "p009-tsv00440", "p009-tsv00441", "p009-tsv00442", "p009-tsv00443", "p009-tsv00444", "p009-tsv00445", "p009-tsv00446", "p009-tsv00448" ], "text": "(5) Die Absätze 1 und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nZinsen in dem anderen Vertragstaat, aus dem die Zinsen\nstammen, eine Betriebstätte hat und die Forderung, für\ndie die Zinsen gezahlt werden, tatsächlich zu dieser\nBetriebstätte gehört. In diesem Fall ist Artikel 7 anzu-\nwenden." }, "pages": [ 9 ], "text": "(5) Die Absätze 1 und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nZinsen in dem anderen Vertragstaat, aus dem die Zinsen\nstammen, eine Betriebstätte hat und die Forderung, für\ndie die Zinsen gezahlt werden, tatsächlich zu dieser\nBetriebstätte gehört. In diesem Fall ist Artikel 7 anzu-\nwenden." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-112", "pdf-009-line-115", "pdf-009-line-117", "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 84.71473635090993, 642.260835251562, 307.2985534297713, 743.5830187438343 ], "source_line_ids": [ "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-112", "pdf-009-line-115", "pdf-009-line-117", "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00452", "p009-tsv00453", "p009-tsv00454", "p009-tsv00455", "p009-tsv00456", "p009-tsv00457", "p009-tsv00458", "p009-tsv00459", "p009-tsv00461", "p009-tsv00462", "p009-tsv00463", "p009-tsv00464", "p009-tsv00465", "p009-tsv00466", "p009-tsv00467", "p009-tsv00468", "p009-tsv00470", "p009-tsv00471", "p009-tsv00472", "p009-tsv00473", "p009-tsv00474", "p009-tsv00475", "p009-tsv00477", "p009-tsv00478", "p009-tsv00479", "p009-tsv00480", "p009-tsv00481", "p009-tsv00482", "p009-tsv00483", "p009-tsv00484", "p009-tsv00485", "p009-tsv00486", "p009-tsv00488", "p009-tsv00489", "p009-tsv00490", "p009-tsv00491", "p009-tsv00492", "p009-tsv00493", "p009-tsv00494", "p009-tsv00495", "p009-tsv00496", "p009-tsv00498", "p009-tsv00499", "p009-tsv00500", "p009-tsv00501", "p009-tsv00502", "p009-tsv00503", "p009-tsv00504", "p009-tsv00505", "p009-tsv00507", "p009-tsv00508", "p009-tsv00509", "p009-tsv00510", "p009-tsv00511", "p009-tsv00512", "p009-tsv00513", "p009-tsv00514", "p009-tsv00516", "p009-tsv00517", "p009-tsv00518", "p009-tsv00519", "p009-tsv00520", "p009-tsv00521", "p009-tsv00522", "p009-tsv00523", "p009-tsv00524", "p009-tsv00526", "p009-tsv00527", "p009-tsv00528", "p009-tsv00529", "p009-tsv00530", "p009-tsv00531", "p009-tsv00532", "p009-tsv00533", "p009-tsv00535", "p009-tsv00536", "p009-tsv00537", "p009-tsv00538", "p009-tsv00539", "p009-tsv00540", "p009-tsv00541", "p009-tsv00542", "p009-tsv00543", "p009-tsv00545", "p009-tsv00546", "p009-tsv00547", "p009-tsv00548", "p009-tsv00549", "p009-tsv00550" ], "text": "(6) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine ihrer Gebietskörperschaften oder\neine in diesem Staat ansässige Person ist. Hat aber der\nSchuldner der Zinsen, ohne Rücksicht darauf, ob er in\neinem Vertragstaat ansässig ist oder nicht, in einem\nVertragstaat eine Betriebstätte und ist die Schuld, für\ndie die Zinsen gezahlt werden, für Zwecke der Betrieb-\nstätte eingegangen und trägt die Betriebstätte die Zin-\nsen, so gelten die Zinsen als aus dem Vertragstaat\nstammend, in dem die Betriebstätte liegt." }, "pages": [ 9 ], "text": "(6) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine ihrer Gebietskörperschaften oder\neine in diesem Staat ansässige Person ist. Hat aber der\nSchuldner der Zinsen, ohne Rücksicht darauf, ob er in\neinem Vertragstaat ansässig ist oder nicht, in einem\nVertragstaat eine Betriebstätte und ist die Schuld, für\ndie die Zinsen gezahlt werden, für Zwecke der Betrieb-\nstätte eingegangen und trägt die Betriebstätte die Zin-\nsen, so gelten die Zinsen als aus dem Vertragstaat\nstammend, in dem die Betriebstätte liegt." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-009-line-131", "pdf-009-line-133", "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-020" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 85.26842743817079, 750.227096349885, 307.5753989734018, 767.1141269319303 ], "source_line_ids": [ "pdf-009-line-131", "pdf-009-line-133" ], "source_page": 9 }, { "bbox": [ 58.13756416238917, 80.8362775402828, 281.27507232851144, 162.50306478132194 ], "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-020" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv00554", "p009-tsv00555", "p009-tsv00556", "p009-tsv00557", "p009-tsv00558", "p009-tsv00559", "p009-tsv00560", "p009-tsv00562", "p009-tsv00563", "p009-tsv00564", "p009-tsv00565", "p009-tsv00566", "p009-tsv00567", "p009-tsv00568", "p009-tsv00569", "p010-tsv00020", "p010-tsv00021", "p010-tsv00022", "p010-tsv00023", "p010-tsv00024", "p010-tsv00025", "p010-tsv00027", "p010-tsv00028", "p010-tsv00029", "p010-tsv00030", "p010-tsv00031", "p010-tsv00032", "p010-tsv00033", "p010-tsv00035", "p010-tsv00036", "p010-tsv00037", "p010-tsv00038", "p010-tsv00039", "p010-tsv00040", "p010-tsv00041", "p010-tsv00042", "p010-tsv00044", "p010-tsv00045", "p010-tsv00046", "p010-tsv00047", "p010-tsv00048", "p010-tsv00049", "p010-tsv00050", "p010-tsv00052", "p010-tsv00053", "p010-tsv00054", "p010-tsv00055", "p010-tsv00056", "p010-tsv00057", "p010-tsv00058", "p010-tsv00059", "p010-tsv00061", "p010-tsv00062", "p010-tsv00063", "p010-tsv00064", "p010-tsv00065", "p010-tsv00066", "p010-tsv00067", "p010-tsv00068", "p010-tsv00070", "p010-tsv00071", "p010-tsv00072", "p010-tsv00073", "p010-tsv00074", "p010-tsv00075", "p010-tsv00077", "p010-tsv00078", "p010-tsv00079", "p010-tsv00080", "p010-tsv00081", "p010-tsv00083" ], "text": "(7) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nZinsen, gemessen an der zugrunde liegenden Forderung,\nden Betrag, den Schuldner und Gläubiger ohne diese\nBeziehungen vereinbart hätten, so wird dieser Artikel\nnur auf diesen letzten Betrag angewendet. In diesem\nFall kann der übersteigende Betrag nach dem Recht\njedes Vertragstaats und unter Berücksichtigung der\nanderen Bestimmungen dieses Abkommens besteuert\nwerden." }, "pages": [ 9, 10 ], "text": "(7) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nZinsen, gemessen an der zugrunde liegenden Forderung,\nden Betrag, den Schuldner und Gläubiger ohne diese\nBeziehungen vereinbart hätten, so wird dieser Artikel\nnur auf diesen letzten Betrag angewendet. In diesem\nFall kann der übersteigende Betrag nach dem Recht\njedes Vertragstaats und unter Berücksichtigung der\nanderen Bestimmungen dieses Abkommens besteuert\nwerden." } ], "title": "Artikel 11\nZinsen" }, { "body_sha256": "70252d5e6fc34f7f1da6a81bdf255fc7e62291080180f24a63e1361e019086d5", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029", "pdf-010-line-031" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 209.84211772443277, 280.998226784881, 246.1077079907925 ], "source_line_ids": [ "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029", "pdf-010-line-031" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00094", "p010-tsv00095", "p010-tsv00096", "p010-tsv00097", "p010-tsv00098", "p010-tsv00099", "p010-tsv00100", "p010-tsv00102", "p010-tsv00103", "p010-tsv00104", "p010-tsv00105", "p010-tsv00106", "p010-tsv00107", "p010-tsv00108", "p010-tsv00109", "p010-tsv00110", "p010-tsv00112", "p010-tsv00113", "p010-tsv00114", "p010-tsv00115", "p010-tsv00116", "p010-tsv00117", "p010-tsv00118", "p010-tsv00119", "p010-tsv00121", "p010-tsv00122", "p010-tsv00123", "p010-tsv00124" ], "text": "(1) Lizenzgebühren, die aus einem Vertragstaat stam-\nmen und von einer in dem anderen Vertragstaat an-\nsässigen Person bezogen werden, können in dem ande-\nren Vertragstaat besteuert werden." }, "pages": [ 10 ], "text": "(1) Lizenzgebühren, die aus einem Vertragstaat stam-\nmen und von einer in dem anderen Vertragstaat an-\nsässigen Person bezogen werden, können in dem ande-\nren Vertragstaat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-line-032", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-038", "pdf-010-line-041" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 251.9212758960868, 280.998226784881, 297.59930943768495 ], "source_line_ids": [ "pdf-010-line-032", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-038", "pdf-010-line-041" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00128", "p010-tsv00129", "p010-tsv00130", "p010-tsv00131", "p010-tsv00132", "p010-tsv00133", "p010-tsv00134", "p010-tsv00135", "p010-tsv00137", "p010-tsv00138", "p010-tsv00139", "p010-tsv00140", "p010-tsv00141", "p010-tsv00142", "p010-tsv00143", "p010-tsv00144", "p010-tsv00146", "p010-tsv00147", "p010-tsv00148", "p010-tsv00149", "p010-tsv00150", "p010-tsv00151", "p010-tsv00152", "p010-tsv00154", "p010-tsv00155", "p010-tsv00156", "p010-tsv00157", "p010-tsv00158", "p010-tsv00159", "p010-tsv00160", "p010-tsv00161", "p010-tsv00163", "p010-tsv00164", "p010-tsv00165" ], "text": "(2) Diese Lizenzgebühren können jedoch auch in dem\nVertragstaat, aus dem sie stammen, nach dem Recht\ndieses Vertragstaats besteuert werden; die Steuer darf\naber 10 vom Hundert des Bruttobetrags dieser Lizenz-\ngebühren nicht übersteigen." }, "pages": [ 10 ], "text": "(2) Diese Lizenzgebühren können jedoch auch in dem\nVertragstaat, aus dem sie stammen, nach dem Recht\ndieses Vertragstaats besteuert werden; die Steuer darf\naber 10 vom Hundert des Bruttobetrags dieser Lizenz-\ngebühren nicht übersteigen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052", "pdf-010-line-054", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-061", "pdf-010-line-062", "pdf-010-line-063" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 303.4128773429793, 280.998226784881, 424.39045708648473 ], "source_line_ids": [ "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052", "pdf-010-line-054", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-061", "pdf-010-line-062", "pdf-010-line-063" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00169", "p010-tsv00170", "p010-tsv00171", "p010-tsv00172", "p010-tsv00173", "p010-tsv00174", "p010-tsv00175", "p010-tsv00177", "p010-tsv00178", "p010-tsv00179", "p010-tsv00180", "p010-tsv00181", "p010-tsv00182", "p010-tsv00184", "p010-tsv00185", "p010-tsv00186", "p010-tsv00187", "p010-tsv00188", "p010-tsv00189", "p010-tsv00190", "p010-tsv00191", "p010-tsv00192", "p010-tsv00194", "p010-tsv00195", "p010-tsv00196", "p010-tsv00197", "p010-tsv00198", "p010-tsv00200", "p010-tsv00201", "p010-tsv00202", "p010-tsv00203", "p010-tsv00204", "p010-tsv00206", "p010-tsv00207", "p010-tsv00208", "p010-tsv00209", "p010-tsv00210", "p010-tsv00211", "p010-tsv00213", "p010-tsv00214", "p010-tsv00215", "p010-tsv00216", "p010-tsv00217", "p010-tsv00218", "p010-tsv00220", "p010-tsv00221", "p010-tsv00222", "p010-tsv00223", "p010-tsv00224", "p010-tsv00225", "p010-tsv00226", "p010-tsv00228", "p010-tsv00229", "p010-tsv00230", "p010-tsv00231", "p010-tsv00232", "p010-tsv00233", "p010-tsv00234", "p010-tsv00235", "p010-tsv00236", "p010-tsv00237", "p010-tsv00239", "p010-tsv00240", "p010-tsv00241", "p010-tsv00242", "p010-tsv00243", "p010-tsv00245", "p010-tsv00246", "p010-tsv00247", "p010-tsv00248", "p010-tsv00249", "p010-tsv00250", "p010-tsv00251", "p010-tsv00253", "p010-tsv00254", "p010-tsv00255", "p010-tsv00256", "p010-tsv00257", "p010-tsv00259", "p010-tsv00260", "p010-tsv00261" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck\n„Lizenzgebühren* bedeutet Vergütungen jeder Art, die\nfür die Benutzung oder für das Recht auf Benutzung\nvon Urheberrechten an literarischen, künstlerischen\noder wissenschaftlichen Werken, einschließlich kinema-\ntographischer Filme oder Bandaufnahmen für Fernsehen\noder Rundfunk, von Patenten, Warenzeichen, Mustern\noder Modellen, Plänen, geheimen Formeln oder Verfah-\nren oder für die Benutzung oder das Recht auf Benut-\nzung gewerblicher, kaufmännischer oder wissenschaft-\nlicher Ausrüstungen oder für die Mitteilung gewerb-\nlicher, kaufmännischer oder wissenschaftlicher Erfah-\nrungen gezahlt werden." }, "pages": [ 10 ], "text": "(3) Der in diesem Artikel verwendete Ausdruck\n„Lizenzgebühren* bedeutet Vergütungen jeder Art, die\nfür die Benutzung oder für das Recht auf Benutzung\nvon Urheberrechten an literarischen, künstlerischen\noder wissenschaftlichen Werken, einschließlich kinema-\ntographischer Filme oder Bandaufnahmen für Fernsehen\noder Rundfunk, von Patenten, Warenzeichen, Mustern\noder Modellen, Plänen, geheimen Formeln oder Verfah-\nren oder für die Benutzung oder das Recht auf Benut-\nzung gewerblicher, kaufmännischer oder wissenschaft-\nlicher Ausrüstungen oder für die Mitteilung gewerb-\nlicher, kaufmännischer oder wissenschaftlicher Erfah-\nrungen gezahlt werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-line-065", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-074", "pdf-010-line-076" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 430.204024991779, 280.998226784881, 494.4301085169352 ], "source_line_ids": [ "pdf-010-line-065", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-074", "pdf-010-line-076" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00265", "p010-tsv00266", "p010-tsv00267", "p010-tsv00268", "p010-tsv00269", "p010-tsv00270", "p010-tsv00271", "p010-tsv00272", "p010-tsv00273", "p010-tsv00274", "p010-tsv00276", "p010-tsv00277", "p010-tsv00278", "p010-tsv00279", "p010-tsv00280", "p010-tsv00281", "p010-tsv00282", "p010-tsv00284", "p010-tsv00285", "p010-tsv00286", "p010-tsv00287", "p010-tsv00288", "p010-tsv00289", "p010-tsv00290", "p010-tsv00292", "p010-tsv00293", "p010-tsv00294", "p010-tsv00295", "p010-tsv00296", "p010-tsv00297", "p010-tsv00298", "p010-tsv00300", "p010-tsv00301", "p010-tsv00302", "p010-tsv00303", "p010-tsv00304", "p010-tsv00305", "p010-tsv00306", "p010-tsv00307", "p010-tsv00309", "p010-tsv00310", "p010-tsv00311", "p010-tsv00312", "p010-tsv00313", "p010-tsv00314", "p010-tsv00315", "p010-tsv00317", "p010-tsv00318", "p010-tsv00319", "p010-tsv00320", "p010-tsv00321", "p010-tsv00322", "p010-tsv00323", "p010-tsv00324", "p010-tsv00325" ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat, aus dem\ndie Lizenzgebühren stammen, eine Betriebstätte hat und\ndie Rechte oder Vermögenswerte, für die die Lizenz-\ngebühren gezahlt werden, tatsächlich zu dieser Betrieb-\nstätte gehören. In diesem Fall ist Artikel 7 anzuwenden." }, "pages": [ 10 ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat, aus dem\ndie Lizenzgebühren stammen, eine Betriebstätte hat und\ndie Rechte oder Vermögenswerte, für die die Lizenz-\ngebühren gezahlt werden, tatsächlich zu dieser Betrieb-\nstätte gehören. In diesem Fall ist Artikel 7 anzuwenden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 500.24367642222956, 281.27507232851144, 610.9783031897402 ], "source_line_ids": [ "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00329", "p010-tsv00330", "p010-tsv00331", "p010-tsv00332", "p010-tsv00333", "p010-tsv00334", "p010-tsv00335", "p010-tsv00336", "p010-tsv00338", "p010-tsv00339", "p010-tsv00340", "p010-tsv00341", "p010-tsv00342", "p010-tsv00343", "p010-tsv00344", "p010-tsv00345", "p010-tsv00347", "p010-tsv00348", "p010-tsv00349", "p010-tsv00350", "p010-tsv00351", "p010-tsv00352", "p010-tsv00354", "p010-tsv00355", "p010-tsv00356", "p010-tsv00357", "p010-tsv00358", "p010-tsv00359", "p010-tsv00360", "p010-tsv00361", "p010-tsv00362", "p010-tsv00363", "p010-tsv00365", "p010-tsv00366", "p010-tsv00367", "p010-tsv00368", "p010-tsv00369", "p010-tsv00370", "p010-tsv00371", "p010-tsv00373", "p010-tsv00374", "p010-tsv00375", "p010-tsv00376", "p010-tsv00377", "p010-tsv00378", "p010-tsv00379", "p010-tsv00380", "p010-tsv00381", "p010-tsv00382", "p010-tsv00384", "p010-tsv00385", "p010-tsv00386", "p010-tsv00387", "p010-tsv00388", "p010-tsv00389", "p010-tsv00390", "p010-tsv00391", "p010-tsv00393", "p010-tsv00394", "p010-tsv00395", "p010-tsv00396", "p010-tsv00397", "p010-tsv00398", "p010-tsv00400", "p010-tsv00401", "p010-tsv00402", "p010-tsv00403", "p010-tsv00404", "p010-tsv00405", "p010-tsv00406", "p010-tsv00407", "p010-tsv00409", "p010-tsv00410", "p010-tsv00411", "p010-tsv00412", "p010-tsv00413", "p010-tsv00414", "p010-tsv00415", "p010-tsv00417", "p010-tsv00418", "p010-tsv00419", "p010-tsv00420", "p010-tsv00421", "p010-tsv00422", "p010-tsv00423", "p010-tsv00424", "p010-tsv00425", "p010-tsv00427", "p010-tsv00428" ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertrag-\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine ihrer Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist. Hat aber\nder Schuldner der Lizenzgebühren, ohne Rücksicht dar-\nauf, ob er in einem Vertragstaat ansässig ist oder nicht,\nin einem Vertragstaat eine Betriebstätte und ist die\nVerpflichtung zur Zahlung der Lizenzgebühren für\nZwecke der Betriebstätte eingegangen und trägt die Be-\ntriebstätte die Lizenzgebühren, so gelten die Lizenzge-\nbühren als aus dem Vertragstaat stammend, in dem die\nBetriebstätte liegt." }, "pages": [ 10 ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertrag-\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine ihrer Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist. Hat aber\nder Schuldner der Lizenzgebühren, ohne Rücksicht dar-\nauf, ob er in einem Vertragstaat ansässig ist oder nicht,\nin einem Vertragstaat eine Betriebstätte und ist die\nVerpflichtung zur Zahlung der Lizenzgebühren für\nZwecke der Betriebstätte eingegangen und trägt die Be-\ntriebstätte die Lizenzgebühren, so gelten die Lizenzge-\nbühren als aus dem Vertragstaat stammend, in dem die\nBetriebstätte liegt." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107", "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 58.41440970601959, 617.0687076619533, 281.55191787214187, 708.9784478789871 ], "source_line_ids": [ "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107", "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00432", "p010-tsv00433", "p010-tsv00434", "p010-tsv00435", "p010-tsv00436", "p010-tsv00437", "p010-tsv00438", "p010-tsv00440", "p010-tsv00441", "p010-tsv00442", "p010-tsv00443", "p010-tsv00444", "p010-tsv00445", "p010-tsv00446", "p010-tsv00447", "p010-tsv00449", "p010-tsv00450", "p010-tsv00451", "p010-tsv00452", "p010-tsv00453", "p010-tsv00454", "p010-tsv00456", "p010-tsv00457", "p010-tsv00458", "p010-tsv00459", "p010-tsv00460", "p010-tsv00461", "p010-tsv00463", "p010-tsv00464", "p010-tsv00465", "p010-tsv00466", "p010-tsv00467", "p010-tsv00468", "p010-tsv00469", "p010-tsv00470", "p010-tsv00472", "p010-tsv00473", "p010-tsv00474", "p010-tsv00475", "p010-tsv00476", "p010-tsv00477", "p010-tsv00478", "p010-tsv00479", "p010-tsv00481", "p010-tsv00482", "p010-tsv00483", "p010-tsv00484", "p010-tsv00485", "p010-tsv00486", "p010-tsv00487", "p010-tsv00488", "p010-tsv00489", "p010-tsv00491", "p010-tsv00492", "p010-tsv00493", "p010-tsv00494", "p010-tsv00495", "p010-tsv00496", "p010-tsv00497", "p010-tsv00498", "p010-tsv00499", "p010-tsv00501", "p010-tsv00502", "p010-tsv00503", "p010-tsv00504", "p010-tsv00505", "p010-tsv00506", "p010-tsv00508", "p010-tsv00509", "p010-tsv00510", "p010-tsv00511", "p010-tsv00512" ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nLizenzgebühren, gemessen an der zugrunde liegenden\nLeistung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehungen vereinbart hätten, so wird dieser Ar-\ntikel nur auf diesen letzten Betrag angewendet. In diesem\nFall kann der übersteigende Betrag nach dem Recht jedes\nVertragstaats und unter Berücksichtigung der anderen\nBestimmungen dieses Abkommens besteuert werden." }, "pages": [ 10 ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nLizenzgebühren, gemessen an der zugrunde liegenden\nLeistung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehungen vereinbart hätten, so wird dieser Ar-\ntikel nur auf diesen letzten Betrag angewendet. In diesem\nFall kann der übersteigende Betrag nach dem Recht jedes\nVertragstaats und unter Berücksichtigung der anderen\nBestimmungen dieses Abkommens besteuert werden." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-130", "pdf-011-line-003", "pdf-011-line-005", "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011" ], "source_page": 10, "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 58.41440970601959, 733.893738901677, 281.27507232851144, 769.8824926011181 ], "source_line_ids": [ "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-130" ], "source_page": 10 }, { "bbox": [ 83.88419972001866, 82.2204603748767, 306.1911712552496, 127.89849391647485 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-005", "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011" ], "source_page": 11 } ], "source_word_ids": [ "p010-tsv00516", "p010-tsv00517", "p010-tsv00518", "p010-tsv00519", "p010-tsv00520", "p010-tsv00521", "p010-tsv00522", "p010-tsv00523", "p010-tsv00524", "p010-tsv00525", "p010-tsv00526", "p010-tsv00527", "p010-tsv00529", "p010-tsv00530", "p010-tsv00531", "p010-tsv00532", "p010-tsv00533", "p010-tsv00534", "p010-tsv00535", "p010-tsv00537", "p010-tsv00538", "p010-tsv00539", "p010-tsv00540", "p010-tsv00541", "p010-tsv00542", "p010-tsv00544", "p010-tsv00545", "p010-tsv00546", "p010-tsv00547", "p010-tsv00548", "p010-tsv00549", "p010-tsv00550", "p010-tsv00551", "p011-tsv00010", "p011-tsv00011", "p011-tsv00012", "p011-tsv00013", "p011-tsv00014", "p011-tsv00015", "p011-tsv00016", "p011-tsv00018", "p011-tsv00019", "p011-tsv00020", "p011-tsv00021", "p011-tsv00022", "p011-tsv00023", "p011-tsv00024", "p011-tsv00025", "p011-tsv00026", "p011-tsv00028", "p011-tsv00029", "p011-tsv00030", "p011-tsv00031", "p011-tsv00032", "p011-tsv00033", "p011-tsv00034", "p011-tsv00036", "p011-tsv00037", "p011-tsv00038", "p011-tsv00039", "p011-tsv00040", "p011-tsv00041", "p011-tsv00042", "p011-tsv00043", "p011-tsv00044", "p011-tsv00046", "p011-tsv00047", "p011-tsv00048", "p011-tsv00049", "p011-tsv00050" ], "text": "(7) Die Absätze 1, 2, 4, 5 und 6 gelten entsprechend für\nVergütungen, die für Dienstleistungen auf dem Gebiet\nder Geschäftsführung oder für technische Dienstleistun-\ngen bezogen werden. Wenn eine in einem Vertragstaat\nansässige Person dies für ein bestimmtes Veranlagungs-\njahr wünscht, wird die in dem anderen Vertragstaat von\ndiesen Vergütungen erhobene Steuer so berechnet, als\nhabe die Person in dem anderen Staat eine Betriebstätte,\nder diese Vergütungen zuzurechnen sind." }, "pages": [ 10, 11 ], "text": "(7) Die Absätze 1, 2, 4, 5 und 6 gelten entsprechend für\nVergütungen, die für Dienstleistungen auf dem Gebiet\nder Geschäftsführung oder für technische Dienstleistun-\ngen bezogen werden. Wenn eine in einem Vertragstaat\nansässige Person dies für ein bestimmtes Veranlagungs-\njahr wünscht, wird die in dem anderen Vertragstaat von\ndiesen Vergütungen erhobene Steuer so berechnet, als\nhabe die Person in dem anderen Staat eine Betriebstätte,\nder diese Vergütungen zuzurechnen sind." } ], "title": "Artikel 12\nLizenzgebühren" }, { "body_sha256": "7154fd166762e2db4a07fc1a46cd9633b07ee0d61cd86817d377810ae2e2d05c", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020", "pdf-011-line-022" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.16104526364909, 166.65561328510358, 306.7448623425105, 203.47487668530087 ], "source_line_ids": [ "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020", "pdf-011-line-022" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00066", "p011-tsv00067", "p011-tsv00068", "p011-tsv00069", "p011-tsv00070", "p011-tsv00071", "p011-tsv00072", "p011-tsv00074", "p011-tsv00075", "p011-tsv00076", "p011-tsv00077", "p011-tsv00078", "p011-tsv00079", "p011-tsv00080", "p011-tsv00081", "p011-tsv00082", "p011-tsv00083", "p011-tsv00084", "p011-tsv00086", "p011-tsv00087", "p011-tsv00088", "p011-tsv00089", "p011-tsv00090", "p011-tsv00091", "p011-tsv00092", "p011-tsv00094" ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 Absatz 2 können in dem\nVertragstaat besteuert werden, in dem dieses Vermögen\nliegt." }, "pages": [ 11 ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 Absatz 2 können in dem\nVertragstaat besteuert werden, in dem dieses Vermögen\nliegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041", "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.16104526364909, 206.52007892140745, 307.0217078861409, 354.62764222295294 ], "source_line_ids": [ "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041", "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00097", "p011-tsv00098", "p011-tsv00099", "p011-tsv00100", "p011-tsv00101", "p011-tsv00102", "p011-tsv00103", "p011-tsv00105", "p011-tsv00106", "p011-tsv00107", "p011-tsv00108", "p011-tsv00109", "p011-tsv00110", "p011-tsv00112", "p011-tsv00113", "p011-tsv00114", "p011-tsv00115", "p011-tsv00116", "p011-tsv00117", "p011-tsv00118", "p011-tsv00119", "p011-tsv00121", "p011-tsv00122", "p011-tsv00123", "p011-tsv00124", "p011-tsv00125", "p011-tsv00126", "p011-tsv00127", "p011-tsv00128", "p011-tsv00129", "p011-tsv00131", "p011-tsv00132", "p011-tsv00133", "p011-tsv00134", "p011-tsv00135", "p011-tsv00136", "p011-tsv00137", "p011-tsv00138", "p011-tsv00139", "p011-tsv00141", "p011-tsv00142", "p011-tsv00143", "p011-tsv00144", "p011-tsv00145", "p011-tsv00146", "p011-tsv00147", "p011-tsv00148", "p011-tsv00149", "p011-tsv00151", "p011-tsv00152", "p011-tsv00153", "p011-tsv00154", "p011-tsv00155", "p011-tsv00156", "p011-tsv00158", "p011-tsv00159", "p011-tsv00160", "p011-tsv00161", "p011-tsv00162", "p011-tsv00163", "p011-tsv00164", "p011-tsv00165", "p011-tsv00167", "p011-tsv00168", "p011-tsv00169", "p011-tsv00170", "p011-tsv00171", "p011-tsv00172", "p011-tsv00173", "p011-tsv00175", "p011-tsv00176", "p011-tsv00177", "p011-tsv00178", "p011-tsv00179", "p011-tsv00180", "p011-tsv00181", "p011-tsv00183", "p011-tsv00184", "p011-tsv00185", "p011-tsv00186", "p011-tsv00187", "p011-tsv00188", "p011-tsv00189", "p011-tsv00190", "p011-tsv00192", "p011-tsv00193", "p011-tsv00194", "p011-tsv00195", "p011-tsv00196", "p011-tsv00197", "p011-tsv00198", "p011-tsv00200", "p011-tsv00201", "p011-tsv00202", "p011-tsv00203", "p011-tsv00204", "p011-tsv00205", "p011-tsv00206", "p011-tsv00207", "p011-tsv00208", "p011-tsv00210", "p011-tsv00211", "p011-tsv00212", "p011-tsv00213", "p011-tsv00214", "p011-tsv00215", "p011-tsv00216", "p011-tsv00217", "p011-tsv00219", "p011-tsv00220", "p011-tsv00221", "p011-tsv00222", "p011-tsv00223", "p011-tsv00224", "p011-tsv00225", "p011-tsv00227", "p011-tsv00228", "p011-tsv00229", "p011-tsv00230" ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstätte dar-\nstellt, die ein Unternehmen eines Vertragstaats in dem\nanderen Vertragstaat hat, oder das zu einer festen Ein-\nrichtung gehört, über die eine in einem Vertragstaat an-\nsässige Person für die Ausübung eines freien Berufs in\ndem anderen Vertragstaat verfügt, einschließlich der-\nartiger Gewinne, die bei der Veräußerung einer solchen\nBetriebstätte (allein oder zusammen mit dem übrigen\nUnternehmen) oder einer solchen festen Einrichtung er-\nzielt werden, können in dem anderen Staat besteuert\nwerden. Jedoch können Gewinne aus der Veräußerung\ndes in Artikel 22 Absatz 3 genannten beweglichen Ver-\nmögens nur in dem Vertragstaat besteuert werden, in\ndem dieses bewegliche Vermögen nach dem angeführten\nArtikel besteuert werden kann." }, "pages": [ 11 ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstätte dar-\nstellt, die ein Unternehmen eines Vertragstaats in dem\nanderen Vertragstaat hat, oder das zu einer festen Ein-\nrichtung gehört, über die eine in einem Vertragstaat an-\nsässige Person für die Ausübung eines freien Berufs in\ndem anderen Vertragstaat verfügt, einschließlich der-\nartiger Gewinne, die bei der Veräußerung einer solchen\nBetriebstätte (allein oder zusammen mit dem übrigen\nUnternehmen) oder einer solchen festen Einrichtung er-\nzielt werden, können in dem anderen Staat besteuert\nwerden. Jedoch können Gewinne aus der Veräußerung\ndes in Artikel 22 Absatz 3 genannten beweglichen Ver-\nmögens nur in dem Vertragstaat besteuert werden, in\ndem dieses bewegliche Vermögen nach dem angeführten\nArtikel besteuert werden kann." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-059" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 361.8253929628412, 309.5133177788147, 388.40170338704377 ], "source_line_ids": [ "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-059" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00234", "p011-tsv00235", "p011-tsv00236", "p011-tsv00237", "p011-tsv00238", "p011-tsv00239", "p011-tsv00240", "p011-tsv00241", "p011-tsv00245", "p011-tsv00246", "p011-tsv00247", "p011-tsv00248", "p011-tsv00249", "p011-tsv00250", "p011-tsv00251", "p011-tsv00253", "p011-tsv00254", "p011-tsv00255", "p011-tsv00256", "p011-tsv00257", "p011-tsv00258", "p011-tsv00259" ], "text": "(3) Gewinne aus der Veräußerung von Anteilen an.\neiner in einem Vertragstaat ansässigen Gesellschaft kön-\nnen in dem anderen Vertragstaat besteuert werden." }, "pages": [ 11 ], "text": "(3) Gewinne aus der Veräußerung von Anteilen an.\neiner in einem Vertragstaat ansässigen Gesellschaft kön-\nnen in dem anderen Vertragstaat besteuert werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-011-line-060", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 393.66159815850045, 307.5753989734018, 429.9271884248603 ], "source_line_ids": [ "pdf-011-line-060", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00263", "p011-tsv00264", "p011-tsv00265", "p011-tsv00266", "p011-tsv00267", "p011-tsv00268", "p011-tsv00269", "p011-tsv00270", "p011-tsv00271", "p011-tsv00273", "p011-tsv00274", "p011-tsv00275", "p011-tsv00276", "p011-tsv00277", "p011-tsv00278", "p011-tsv00279", "p011-tsv00280", "p011-tsv00281", "p011-tsv00282", "p011-tsv00284", "p011-tsv00285", "p011-tsv00286", "p011-tsv00287", "p011-tsv00288", "p011-tsv00289", "p011-tsv00290", "p011-tsv00291", "p011-tsv00293", "p011-tsv00294", "p011-tsv00295" ], "text": "(4) Gewinne aus der Veräußerung des in den Absät-\nzen 1 und 2 nicht genannten Vermögens können nur in\ndem Vertragstaat besteuert werden, in dem der Ver-\näußerer ansässig ist." }, "pages": [ 11 ], "text": "(4) Gewinne aus der Veräußerung des in den Absät-\nzen 1 und 2 nicht genannten Vermögens können nur in\ndem Vertragstaat besteuert werden, in dem der Ver-\näußerer ansässig ist." } ], "title": "Artikel 13\nGewinne aus der Veräußerung von Vermögen" }, { "body_sha256": "46d3d6d5fac9aaf3a62d8352c7dfac9f873a31fddb10df21e50e6190db408908", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-073", "pdf-011-line-074", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-081", "pdf-011-line-083", "pdf-011-line-085", "pdf-011-line-087", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 84.99158189454036, 469.51481749424534, 307.5753989734018, 570.0064912857613 ], "source_line_ids": [ "pdf-011-line-073", "pdf-011-line-074", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-081", "pdf-011-line-083", "pdf-011-line-085", "pdf-011-line-087", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00307", "p011-tsv00308", "p011-tsv00309", "p011-tsv00310", "p011-tsv00311", "p011-tsv00312", "p011-tsv00313", "p011-tsv00314", "p011-tsv00316", "p011-tsv00317", "p011-tsv00318", "p011-tsv00319", "p011-tsv00320", "p011-tsv00321", "p011-tsv00322", "p011-tsv00323", "p011-tsv00324", "p011-tsv00326", "p011-tsv00327", "p011-tsv00328", "p011-tsv00329", "p011-tsv00330", "p011-tsv00331", "p011-tsv00332", "p011-tsv00333", "p011-tsv00335", "p011-tsv00336", "p011-tsv00337", "p011-tsv00338", "p011-tsv00339", "p011-tsv00340", "p011-tsv00341", "p011-tsv00342", "p011-tsv00343", "p011-tsv00345", "p011-tsv00346", "p011-tsv00347", "p011-tsv00348", "p011-tsv00349", "p011-tsv00350", "p011-tsv00351", "p011-tsv00352", "p011-tsv00354", "p011-tsv00355", "p011-tsv00356", "p011-tsv00357", "p011-tsv00358", "p011-tsv00359", "p011-tsv00360", "p011-tsv00362", "p011-tsv00363", "p011-tsv00364", "p011-tsv00365", "p011-tsv00366", "p011-tsv00367", "p011-tsv00368", "p011-tsv00369", "p011-tsv00371", "p011-tsv00372", "p011-tsv00373", "p011-tsv00374", "p011-tsv00375", "p011-tsv00376", "p011-tsv00377", "p011-tsv00378", "p011-tsv00380", "p011-tsv00381", "p011-tsv00382", "p011-tsv00383", "p011-tsv00384", "p011-tsv00385", "p011-tsv00386", "p011-tsv00387", "p011-tsv00389", "p011-tsv00390", "p011-tsv00391", "p011-tsv00392", "p011-tsv00393", "p011-tsv00394", "p011-tsv00395", "p011-tsv00396", "p011-tsv00397", "p011-tsv00399", "p011-tsv00400", "p011-tsv00401" ], "text": "(1) Einkünfte, die eine in einem Vertragstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selb-\nständiger Tätigkeit ähnlicher Art bezieht, können nur in\ndiesem Staat besteuert werden, es sei denn, daß der\nBeruf oder die Tätigkeit in dem anderen Vertragstaat\nwährend insgesamt 30 Tagen innerhalb eines Zeitraums\nvon 12 Monaten ausgeübt wird und die Vergütungen\ndafür von einer Betriebstätte in dem anderen Vertrag-\nstaat oder einer dort ansässigen Person getragen werden.\nIn diesem Fall können die Einkünfte in dem anderen\nStaat besteuert werden." }, "pages": [ 11 ], "text": "(1) Einkünfte, die eine in einem Vertragstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selb-\nständiger Tätigkeit ähnlicher Art bezieht, können nur in\ndiesem Staat besteuert werden, es sei denn, daß der\nBeruf oder die Tätigkeit in dem anderen Vertragstaat\nwährend insgesamt 30 Tagen innerhalb eines Zeitraums\nvon 12 Monaten ausgeübt wird und die Vergütungen\ndafür von einer Betriebstätte in dem anderen Vertrag-\nstaat oder einer dort ansässigen Person getragen werden.\nIn diesem Fall können die Einkünfte in dem anderen\nStaat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-100", "pdf-011-line-102", "pdf-011-line-103" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 85.26842743817079, 577.4810785925682, 307.8522445170322, 632.2947188424861 ], "source_line_ids": [ "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-100", "pdf-011-line-102", "pdf-011-line-103" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00405", "p011-tsv00406", "p011-tsv00407", "p011-tsv00408", "p011-tsv00409", "p011-tsv00410", "p011-tsv00411", "p011-tsv00413", "p011-tsv00414", "p011-tsv00415", "p011-tsv00416", "p011-tsv00417", "p011-tsv00419", "p011-tsv00420", "p011-tsv00421", "p011-tsv00422", "p011-tsv00423", "p011-tsv00425", "p011-tsv00426", "p011-tsv00427", "p011-tsv00428", "p011-tsv00429", "p011-tsv00430", "p011-tsv00431", "p011-tsv00433", "p011-tsv00434", "p011-tsv00435", "p011-tsv00436", "p011-tsv00437", "p011-tsv00438", "p011-tsv00439", "p011-tsv00441", "p011-tsv00442", "p011-tsv00443", "p011-tsv00444", "p011-tsv00445", "p011-tsv00446" ], "text": "(2) Der Ausdruck „freier Beruf” umfaßt insbesondere\ndie selbständig ausgeübte wissenschaftliche, literarische,\nkünstlerische, erzieherische oder unterrichtende Tätigkeit\nsowie die selbständige Tätigkeit der Ärzte, Rechtsan-\nwälte, Ingenieure, Architekten, Zahnärzte und der Ange-\nhörigen der wirtschafts- und steuerberatenden Berufe." }, "pages": [ 11 ], "text": "(2) Der Ausdruck „freier Beruf” umfaßt insbesondere\ndie selbständig ausgeübte wissenschaftliche, literarische,\nkünstlerische, erzieherische oder unterrichtende Tätigkeit\nsowie die selbständige Tätigkeit der Ärzte, Rechtsan-\nwälte, Ingenieure, Architekten, Zahnärzte und der Ange-\nhörigen der wirtschafts- und steuerberatenden Berufe." } ], "title": "Artikel 14\nSelbständige Arbeit" }, { "body_sha256": "caedf54943a9bd2420560ca4ecc29d9a5438d10350a8d2ad783bc367c6b9472f", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-118", "pdf-011-line-121", "pdf-011-line-122" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 85.5452729818012, 673.8202038803025, 308.12909006066263, 745.5208747122657 ], "source_line_ids": [ "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-118", "pdf-011-line-121", "pdf-011-line-122" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00458", "p011-tsv00459", "p011-tsv00460", "p011-tsv00461", "p011-tsv00462", "p011-tsv00463", "p011-tsv00464", "p011-tsv00465", "p011-tsv00466", "p011-tsv00468", "p011-tsv00469", "p011-tsv00470", "p011-tsv00471", "p011-tsv00472", "p011-tsv00473", "p011-tsv00474", "p011-tsv00475", "p011-tsv00476", "p011-tsv00478", "p011-tsv00479", "p011-tsv00480", "p011-tsv00481", "p011-tsv00482", "p011-tsv00483", "p011-tsv00485", "p011-tsv00486", "p011-tsv00487", "p011-tsv00488", "p011-tsv00489", "p011-tsv00490", "p011-tsv00491", "p011-tsv00492", "p011-tsv00493", "p011-tsv00495", "p011-tsv00496", "p011-tsv00497", "p011-tsv00498", "p011-tsv00499", "p011-tsv00500", "p011-tsv00501", "p011-tsv00502", "p011-tsv00503", "p011-tsv00505", "p011-tsv00506", "p011-tsv00507", "p011-tsv00508", "p011-tsv00509", "p011-tsv00510", "p011-tsv00511", "p011-tsv00512", "p011-tsv00513", "p011-tsv00515", "p011-tsv00516", "p011-tsv00517", "p011-tsv00518", "p011-tsv00519", "p011-tsv00520", "p011-tsv00521", "p011-tsv00522", "p011-tsv00524", "p011-tsv00525" ], "text": "(1) Vorbehaltlich der Artikel 16 bis 19 können Gehäl-\nter, Löhne und ähnliche Vergütungen, die eine in einem\nVertragstaat ansässige Person aus unselbständiger Arbeit\nbezieht, nur in diesem Staat besteuert werden, es sei\ndenn, daß die Arbeit in dem anderen Vertragstaat aus-\ngeübt wird. Wird die Arbeit dort ausgeübt, so können\ndie dafür bezogenen Vergütungen in dem anderen Staat\nbesteuert werden." }, "pages": [ 11 ], "text": "(1) Vorbehaltlich der Artikel 16 bis 19 können Gehäl-\nter, Löhne und ähnliche Vergütungen, die eine in einem\nVertragstaat ansässige Person aus unselbständiger Arbeit\nbezieht, nur in diesem Staat besteuert werden, es sei\ndenn, daß die Arbeit in dem anderen Vertragstaat aus-\ngeübt wird. Wird die Arbeit dort ausgeübt, so können\ndie dafür bezogenen Vergütungen in dem anderen Staat\nbesteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-124", "pdf-011-line-126", "pdf-012-line-003", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-019", "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-023", "pdf-012-line-025" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 86.09896406906206, 752.7186254521539, 307.8522445170322, 769.8824926011181 ], "source_line_ids": [ "pdf-011-line-124", "pdf-011-line-126" ], "source_page": 11 }, { "bbox": [ 61.45971068595427, 76.40689246958237, 284.0435277648157, 193.50876027622493 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-019", "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-023", "pdf-012-line-025" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv00529", "p011-tsv00530", "p011-tsv00531", "p011-tsv00532", "p011-tsv00533", "p011-tsv00534", "p011-tsv00535", "p011-tsv00537", "p011-tsv00538", "p011-tsv00539", "p011-tsv00540", "p011-tsv00541", "p011-tsv00542", "p011-tsv00543", "p011-tsv00544", "p011-tsv00545", "p012-tsv00020", "p012-tsv00021", "p012-tsv00022", "p012-tsv00023", "p012-tsv00024", "p012-tsv00025", "p012-tsv00028", "p012-tsv00029", "p012-tsv00030", "p012-tsv00031", "p012-tsv00032", "p012-tsv00033", "p012-tsv00034", "p012-tsv00035", "p012-tsv00038", "p012-tsv00039", "p012-tsv00042", "p012-tsv00043", "p012-tsv00044", "p012-tsv00045", "p012-tsv00046", "p012-tsv00047", "p012-tsv00048", "p012-tsv00049", "p012-tsv00050", "p012-tsv00052", "p012-tsv00053", "p012-tsv00054", "p012-tsv00055", "p012-tsv00056", "p012-tsv00057", "p012-tsv00058", "p012-tsv00059", "p012-tsv00061", "p012-tsv00062", "p012-tsv00065", "p012-tsv00066", "p012-tsv00067", "p012-tsv00068", "p012-tsv00069", "p012-tsv00070", "p012-tsv00071", "p012-tsv00072", "p012-tsv00075", "p012-tsv00076", "p012-tsv00077", "p012-tsv00078", "p012-tsv00079", "p012-tsv00080", "p012-tsv00081", "p012-tsv00082", "p012-tsv00085", "p012-tsv00086", "p012-tsv00087", "p012-tsv00088", "p012-tsv00089", "p012-tsv00092", "p012-tsv00093", "p012-tsv00094", "p012-tsv00095", "p012-tsv00096", "p012-tsv00097", "p012-tsv00098", "p012-tsv00119", "p012-tsv00101", "p012-tsv00102", "p012-tsv00103", "p012-tsv00104", "p012-tsv00105", "p012-tsv00106", "p012-tsv00107", "p012-tsv00110", "p012-tsv00111", "p012-tsv00112", "p012-tsv00113", "p012-tsv00114", "p012-tsv00115" ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige Person für eine\nin dem anderen Vertragstaat ausgeübte unselbständige\nArbeit bezieht, nur in dem erstgenannten Staat besteuert\nwerden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während des betreffenden\nVeranlagungsjahrs aufhält,\nb) die Vergütungen von einem Arbeitgeber oder für\neinen Arbeitgeber gezahlt werden, der nicht in dem\nanderen Staat ansässig ist, und\ndie Vergütungen nicht von einer Betriebstätte oder\nCc\neiner festen Einrichtung getragen werden, die der\nArbeitgeber in dem anderen Staat hat." }, "pages": [ 11, 12 ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige Person für eine\nin dem anderen Vertragstaat ausgeübte unselbständige\nArbeit bezieht, nur in dem erstgenannten Staat besteuert\nwerden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während des betreffenden\nVeranlagungsjahrs aufhält,\nb) die Vergütungen von einem Arbeitgeber oder für\neinen Arbeitgeber gezahlt werden, der nicht in dem\nanderen Staat ansässig ist, und\ndie Vergütungen nicht von einer Betriebstätte oder\nCc\neiner festen Einrichtung getragen werden, die der\nArbeitgeber in dem anderen Staat hat." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-028", "pdf-012-line-029", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.45971068595427, 199.59916474843803, 283.76668222118525, 254.13596843143702 ], "source_line_ids": [ "pdf-012-line-028", "pdf-012-line-029", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00123", "p012-tsv00124", "p012-tsv00125", "p012-tsv00126", "p012-tsv00127", "p012-tsv00128", "p012-tsv00130", "p012-tsv00131", "p012-tsv00132", "p012-tsv00133", "p012-tsv00134", "p012-tsv00135", "p012-tsv00137", "p012-tsv00138", "p012-tsv00139", "p012-tsv00140", "p012-tsv00141", "p012-tsv00142", "p012-tsv00143", "p012-tsv00144", "p012-tsv00146", "p012-tsv00147", "p012-tsv00148", "p012-tsv00149", "p012-tsv00150", "p012-tsv00151", "p012-tsv00152", "p012-tsv00154", "p012-tsv00155", "p012-tsv00156", "p012-tsv00157", "p012-tsv00158", "p012-tsv00159", "p012-tsv00160", "p012-tsv00161", "p012-tsv00162", "p012-tsv00163", "p012-tsv00165", "p012-tsv00166", "p012-tsv00167", "p012-tsv00168", "p012-tsv00169" ], "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses\nArtikels kénnen Vergiitungen fiir unselbstandige Arbeit,\ndie an Bord eines Seeschiffes oder Luftfahrzeuges im\ninternationalen Verkehr ausgetibt wird, in dem Vertrag-\nstaat besteuert werden, in dem sich der Ort der tatsäch-\nlichen Geschäftsleitung des Unternehmens befindet." }, "pages": [ 12 ], "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses\nArtikels kénnen Vergiitungen fiir unselbstandige Arbeit,\ndie an Bord eines Seeschiffes oder Luftfahrzeuges im\ninternationalen Verkehr ausgetibt wird, in dem Vertrag-\nstaat besteuert werden, in dem sich der Ort der tatsäch-\nlichen Geschäftsleitung des Unternehmens befindet." } ], "title": "Artikel 15\nUnselbständige Arbeit" }, { "body_sha256": "75103545d2af09df7bbd0c9dde79737bda680d6b1fde330607776b6b93955cd9", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-044", "pdf-012-line-047", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.18286514232385, 295.6614534692535, 283.2129911339244, 348.8140743176587 ], "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-044", "pdf-012-line-047", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00182", "p012-tsv00183", "p012-tsv00184", "p012-tsv00185", "p012-tsv00187", "p012-tsv00188", "p012-tsv00189", "p012-tsv00190", "p012-tsv00191", "p012-tsv00192", "p012-tsv00193", "p012-tsv00194", "p012-tsv00196", "p012-tsv00197", "p012-tsv00198", "p012-tsv00199", "p012-tsv00200", "p012-tsv00201", "p012-tsv00202", "p012-tsv00203", "p012-tsv00204", "p012-tsv00206", "p012-tsv00207", "p012-tsv00208", "p012-tsv00209", "p012-tsv00210", "p012-tsv00211", "p012-tsv00213", "p012-tsv00214", "p012-tsv00215", "p012-tsv00216", "p012-tsv00217", "p012-tsv00218", "p012-tsv00219", "p012-tsv00220", "p012-tsv00221", "p012-tsv00223", "p012-tsv00224", "p012-tsv00225", "p012-tsv00226", "p012-tsv00227" ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und\nähnliche Zahlungen, die eine in einem Vertragstaat an-\nsässige Person in ihrer Eigenschaft als Mitglied des Auf-\nsichts- oder Verwaltungsrats einer Gesellschaft bezieht,\ndie in dem anderen Vertragstaat ansässig ist, können in\ndem anderen Staat besteuert werden." }, "pages": [ 12 ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und\nähnliche Zahlungen, die eine in einem Vertragstaat an-\nsässige Person in ihrer Eigenschaft als Mitglied des Auf-\nsichts- oder Verwaltungsrats einer Gesellschaft bezieht,\ndie in dem anderen Vertragstaat ansässig ist, können in\ndem anderen Staat besteuert werden." } ], "title": "Artikel 16\nAufsichtsrats- und Verwaltungsratsvergütungen" }, { "body_sha256": "f8ead195b728394f7eecaa1f1e69070fc128097acc29f17708ab90b5abc512cf", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-065", "pdf-012-line-067" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.90601959869342, 391.4469056231503, 283.2129911339244, 446.2605458730681 ], "source_line_ids": [ "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-065", "pdf-012-line-067" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00240", "p012-tsv00241", "p012-tsv00242", "p012-tsv00243", "p012-tsv00244", "p012-tsv00245", "p012-tsv00246", "p012-tsv00247", "p012-tsv00248", "p012-tsv00250", "p012-tsv00251", "p012-tsv00252", "p012-tsv00253", "p012-tsv00254", "p012-tsv00255", "p012-tsv00256", "p012-tsv00258", "p012-tsv00259", "p012-tsv00260", "p012-tsv00261", "p012-tsv00262", "p012-tsv00263", "p012-tsv00264", "p012-tsv00266", "p012-tsv00267", "p012-tsv00268", "p012-tsv00269", "p012-tsv00270", "p012-tsv00271", "p012-tsv00272", "p012-tsv00274", "p012-tsv00275", "p012-tsv00276", "p012-tsv00277", "p012-tsv00278", "p012-tsv00279", "p012-tsv00280", "p012-tsv00282", "p012-tsv00283", "p012-tsv00284", "p012-tsv00285", "p012-tsv00286", "p012-tsv00287", "p012-tsv00288" ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte,\ndie berufsmäßige Künstler, wie Bühnen-, Film-, Rund-\nfunk- oder Fernsehkünstler und Musiker, sowie Sportler\naus ihrer in dieser Eigenschaft persönlich ausgeübten\nTätigkeit beziehen, in dem Vertragstaat besteuert wer-\nden, in dem sie diese Tätigkeit ausüben." }, "pages": [ 12 ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte,\ndie berufsmäßige Künstler, wie Bühnen-, Film-, Rund-\nfunk- oder Fernsehkünstler und Musiker, sowie Sportler\naus ihrer in dieser Eigenschaft persönlich ausgeübten\nTätigkeit beziehen, in dem Vertragstaat besteuert wer-\nden, in dem sie diese Tätigkeit ausüben." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.90601959869342, 452.9046234791187, 283.4898366775548, 516.8538704373561 ], "source_line_ids": [ "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00292", "p012-tsv00293", "p012-tsv00294", "p012-tsv00295", "p012-tsv00296", "p012-tsv00297", "p012-tsv00298", "p012-tsv00300", "p012-tsv00301", "p012-tsv00302", "p012-tsv00303", "p012-tsv00304", "p012-tsv00305", "p012-tsv00306", "p012-tsv00308", "p012-tsv00309", "p012-tsv00310", "p012-tsv00311", "p012-tsv00312", "p012-tsv00313", "p012-tsv00314", "p012-tsv00316", "p012-tsv00317", "p012-tsv00318", "p012-tsv00319", "p012-tsv00320", "p012-tsv00321", "p012-tsv00322", "p012-tsv00324", "p012-tsv00325", "p012-tsv00326", "p012-tsv00327", "p012-tsv00328", "p012-tsv00329", "p012-tsv00330", "p012-tsv00331", "p012-tsv00333", "p012-tsv00334", "p012-tsv00335", "p012-tsv00336", "p012-tsv00337", "p012-tsv00338", "p012-tsv00339", "p012-tsv00340", "p012-tsv00341", "p012-tsv00343", "p012-tsv00344", "p012-tsv00345", "p012-tsv00346", "p012-tsv00347" ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaats in\ndem anderen Vertragstaat die Darbietungen eines be-\nrufsmäßigen Künstlers oder Sportlers, so können die\nEinkünfte des Unternehmens aus dem Erbringen dieser\nDarbietungen ungeachtet des Artikels 7 in dem Vertrag-\nstaat besteuert werden, in dem die Tätigkeit des Künst-\nlers oder Sportlers ausgeübt wird." }, "pages": [ 12 ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaats in\ndem anderen Vertragstaat die Darbietungen eines be-\nrufsmäßigen Künstlers oder Sportlers, so können die\nEinkünfte des Unternehmens aus dem Erbringen dieser\nDarbietungen ungeachtet des Artikels 7 in dem Vertrag-\nstaat besteuert werden, in dem die Tätigkeit des Künst-\nlers oder Sportlers ausgeübt wird." } ], "title": "Artikel 17\nKünstler und Sportler" }, { "body_sha256": "acf9f20f24d9eb87a421fa8724a791b06226ec833f6fb52b7115f6adc332bea2", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-096", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-106", "pdf-012-line-107" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.62917405506299, 559.7635383097665, 283.76668222118525, 669.1139822426834 ], "source_line_ids": [ "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-096", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-106", "pdf-012-line-107" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00359", "p012-tsv00360", "p012-tsv00361", "p012-tsv00362", "p012-tsv00363", "p012-tsv00364", "p012-tsv00366", "p012-tsv00367", "p012-tsv00368", "p012-tsv00369", "p012-tsv00370", "p012-tsv00371", "p012-tsv00372", "p012-tsv00373", "p012-tsv00375", "p012-tsv00376", "p012-tsv00377", "p012-tsv00378", "p012-tsv00379", "p012-tsv00380", "p012-tsv00382", "p012-tsv00383", "p012-tsv00384", "p012-tsv00385", "p012-tsv00386", "p012-tsv00387", "p012-tsv00388", "p012-tsv00390", "p012-tsv00391", "p012-tsv00392", "p012-tsv00393", "p012-tsv00394", "p012-tsv00395", "p012-tsv00397", "p012-tsv00398", "p012-tsv00399", "p012-tsv00400", "p012-tsv00401", "p012-tsv00402", "p012-tsv00403", "p012-tsv00405", "p012-tsv00406", "p012-tsv00407", "p012-tsv00408", "p012-tsv00409", "p012-tsv00410", "p012-tsv00411", "p012-tsv00412", "p012-tsv00413", "p012-tsv00415", "p012-tsv00416", "p012-tsv00417", "p012-tsv00418", "p012-tsv00419", "p012-tsv00420", "p012-tsv00421", "p012-tsv00423", "p012-tsv00424", "p012-tsv00425", "p012-tsv00426", "p012-tsv00427", "p012-tsv00428", "p012-tsv00430", "p012-tsv00431", "p012-tsv00432", "p012-tsv00433", "p012-tsv00434", "p012-tsv00435", "p012-tsv00436", "p012-tsv00438", "p012-tsv00439", "p012-tsv00440", "p012-tsv00441", "p012-tsv00442", "p012-tsv00443", "p012-tsv00444", "p012-tsv00445", "p012-tsv00447", "p012-tsv00448" ], "text": "(1) Vergütungen einschließlich Ruhegehälter, die von\neinem Vertragstaat, einem seiner Länder oder einer ihrer\nGebietskörperschaften unmittelbar oder aus einem von\ndiesem Staat, dem Land oder der Gebietskörperschaft\nerrichteten Sondervermögen an eine natürliche Person\nfür eine unselbständige Arbeit gezahlt werden, können\nnur in diesem Staat besteuert werden. Wird aber die\nunselbständige Arbeit in dem anderen Vertragstaat von\neinem Staatsangehörigen dieses Staates ausgeübt, der\nnicht Staatsangehöriger des erstgenannten Staates ist, so\nkönnen die Vergütungen nur in diesem anderen Staat\nbesteuert werden." }, "pages": [ 12 ], "text": "(1) Vergütungen einschließlich Ruhegehälter, die von\neinem Vertragstaat, einem seiner Länder oder einer ihrer\nGebietskörperschaften unmittelbar oder aus einem von\ndiesem Staat, dem Land oder der Gebietskörperschaft\nerrichteten Sondervermögen an eine natürliche Person\nfür eine unselbständige Arbeit gezahlt werden, können\nnur in diesem Staat besteuert werden. Wird aber die\nunselbständige Arbeit in dem anderen Vertragstaat von\neinem Staatsangehörigen dieses Staates ausgeübt, der\nnicht Staatsangehöriger des erstgenannten Staates ist, so\nkönnen die Vergütungen nur in diesem anderen Staat\nbesteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-113", "pdf-012-line-115", "pdf-012-line-116" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.62917405506299, 676.3117329825715, 283.4898366775548, 721.9897665241697 ], "source_line_ids": [ "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-113", "pdf-012-line-115", "pdf-012-line-116" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00452", "p012-tsv00453", "p012-tsv00454", "p012-tsv00455", "p012-tsv00456", "p012-tsv00457", "p012-tsv00458", "p012-tsv00459", "p012-tsv00461", "p012-tsv00462", "p012-tsv00463", "p012-tsv00464", "p012-tsv00465", "p012-tsv00466", "p012-tsv00468", "p012-tsv00469", "p012-tsv00470", "p012-tsv00471", "p012-tsv00472", "p012-tsv00473", "p012-tsv00475", "p012-tsv00476", "p012-tsv00477", "p012-tsv00478", "p012-tsv00479", "p012-tsv00480", "p012-tsv00481", "p012-tsv00483", "p012-tsv00484", "p012-tsv00485", "p012-tsv00486", "p012-tsv00487", "p012-tsv00488", "p012-tsv00489", "p012-tsv00490", "p012-tsv00491" ], "text": "(2) Auf Vergütungen für unselbständige Arbeit, die im\nZusammenhang mit einer auf Gewinnerzielung gerichte-\nten gewerblichen Tätigkeit eines Vertragstaats, eines\nseiner Länder oder einer ihrer Gebietskörperschaften ge-\nleistet wird, finden die Artikel 15, 16.und 17 Anwendung." }, "pages": [ 12 ], "text": "(2) Auf Vergütungen für unselbständige Arbeit, die im\nZusammenhang mit einer auf Gewinnerzielung gerichte-\nten gewerblichen Tätigkeit eines Vertragstaats, eines\nseiner Länder oder einer ihrer Gebietskörperschaften ge-\nleistet wird, finden die Artikel 15, 16.und 17 Anwendung." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-119", "pdf-012-line-120", "pdf-012-line-123", "pdf-012-line-124", "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 60.62917405506299, 728.3570075633016, 283.4898366775548, 763.792088128905 ], "source_line_ids": [ "pdf-012-line-119", "pdf-012-line-120", "pdf-012-line-123", "pdf-012-line-124" ], "source_page": 12 }, { "bbox": [ 80.56205319645356, 76.1300559026636, 303.69956136257576, 112.39564616902337 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv00495", "p012-tsv00496", "p012-tsv00497", "p012-tsv00498", "p012-tsv00499", "p012-tsv00500", "p012-tsv00501", "p012-tsv00502", "p012-tsv00504", "p012-tsv00505", "p012-tsv00506", "p012-tsv00507", "p012-tsv00508", "p012-tsv00509", "p012-tsv00511", "p012-tsv00512", "p012-tsv00513", "p012-tsv00514", "p012-tsv00515", "p012-tsv00516", "p012-tsv00517", "p012-tsv00518", "p012-tsv00520", "p012-tsv00521", "p012-tsv00522", "p012-tsv00523", "p012-tsv00524", "p012-tsv00525", "p012-tsv00526", "p013-tsv00010", "p013-tsv00011", "p013-tsv00012", "p013-tsv00013", "p013-tsv00014", "p013-tsv00015", "p013-tsv00017", "p013-tsv00018", "p013-tsv00019", "p013-tsv00020", "p013-tsv00021", "p013-tsv00022", "p013-tsv00023", "p013-tsv00025", "p013-tsv00026", "p013-tsv00027", "p013-tsv00028", "p013-tsv00029", "p013-tsv00030", "p013-tsv00031", "p013-tsv00032", "p013-tsv00033", "p013-tsv00035", "p013-tsv00036", "p013-tsv00037", "p013-tsv00038", "p013-tsv00039", "p013-tsv00040", "p013-tsv00041" ], "text": "(3) Absatz 1 gilt entsprechend für Vergütungen, die\nim Rahmen eines Entwicklungshilfeprogramms eines Ver-\ntragstaats, eines seiner Länder oder einer ihrer Gebiets-\nkörperschaften aus Mitteln, die ausschließlich von die-\nsem Staat, diesen Ländern oder Gebietskörperschaften\nbereitgestellt werden, an einen Experten oder freiwilli-\ngen Helfer gezahlt werden, der in den anderen Vertrag-\nstaat mit dessen Zustimmung entsandt worden ist." }, "pages": [ 12, 13 ], "text": "(3) Absatz 1 gilt entsprechend für Vergütungen, die\nim Rahmen eines Entwicklungshilfeprogramms eines Ver-\ntragstaats, eines seiner Länder oder einer ihrer Gebiets-\nkörperschaften aus Mitteln, die ausschließlich von die-\nsem Staat, diesen Ländern oder Gebietskörperschaften\nbereitgestellt werden, an einen Experten oder freiwilli-\ngen Helfer gezahlt werden, der in den anderen Vertrag-\nstaat mit dessen Zustimmung entsandt worden ist." } ], "title": "Artikel 18\nOffentliche Kassen" }, { "body_sha256": "60f1350ae7176b046fe3ec8864588957af639c186f467ffd3c1e6991f9c0f76c", "id": "article-19", "label": "19", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-015", "pdf-013-line-017", "pdf-013-line-019", "pdf-013-line-021" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.1157442837144, 151.42960210457085, 303.97640690620625, 186.8646826701743 ], "source_line_ids": [ "pdf-013-line-015", "pdf-013-line-017", "pdf-013-line-019", "pdf-013-line-021" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00052", "p013-tsv00053", "p013-tsv00054", "p013-tsv00055", "p013-tsv00056", "p013-tsv00057", "p013-tsv00058", "p013-tsv00059", "p013-tsv00060", "p013-tsv00061", "p013-tsv00063", "p013-tsv00064", "p013-tsv00065", "p013-tsv00066", "p013-tsv00067", "p013-tsv00068", "p013-tsv00069", "p013-tsv00070", "p013-tsv00071", "p013-tsv00073", "p013-tsv00074", "p013-tsv00075", "p013-tsv00076", "p013-tsv00077", "p013-tsv00078", "p013-tsv00080", "p013-tsv00081", "p013-tsv00082", "p013-tsv00083", "p013-tsv00084", "p013-tsv00085" ], "text": "(1) Ruhegehälter (außer den in Artikel 18 Absatz 1 ge-\nnannten Ruhegehältern) und Renten, die an eine in einem\nVertragstaat ansässige Person gezahlt werden, können\nnur in diesem Staat besteuert werden." }, "pages": [ 13 ], "text": "(1) Ruhegehälter (außer den in Artikel 18 Absatz 1 ge-\nnannten Ruhegehältern) und Renten, die an eine in einem\nVertragstaat ansässige Person gezahlt werden, können\nnur in diesem Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-023", "pdf-013-line-025", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-031", "pdf-013-line-033", "pdf-013-line-034" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.1157442837144, 192.6782505754686, 304.2532524498367, 256.9043341006248 ], "source_line_ids": [ "pdf-013-line-023", "pdf-013-line-025", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-031", "pdf-013-line-033", "pdf-013-line-034" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00089", "p013-tsv00090", "p013-tsv00091", "p013-tsv00092", "p013-tsv00093", "p013-tsv00094", "p013-tsv00095", "p013-tsv00097", "p013-tsv00098", "p013-tsv00099", "p013-tsv00100", "p013-tsv00101", "p013-tsv00102", "p013-tsv00104", "p013-tsv00105", "p013-tsv00106", "p013-tsv00107", "p013-tsv00108", "p013-tsv00109", "p013-tsv00110", "p013-tsv00112", "p013-tsv00113", "p013-tsv00114", "p013-tsv00115", "p013-tsv00116", "p013-tsv00117", "p013-tsv00119", "p013-tsv00120", "p013-tsv00121", "p013-tsv00122", "p013-tsv00123", "p013-tsv00124", "p013-tsv00125", "p013-tsv00126", "p013-tsv00128", "p013-tsv00129", "p013-tsv00130", "p013-tsv00131", "p013-tsv00132", "p013-tsv00133", "p013-tsv00134", "p013-tsv00136", "p013-tsv00137" ], "text": "(2) Der Ausdruck „Rente” bedeutet einen bestimmten\nBetrag, der regelmäßig zu festgesetzten Zeitpunkten\nlebenslänglich oder während eines bestimmten oder be-\nstimmbaren Zeitabschnitts auf Grund einer Verpflichtung\nzahlbar ist, die diese Zahlungen als Gegenleistung für\nbereits in Geld oder Geldeswert bewirkte angemessene\nLeistungen vorsieht." }, "pages": [ 13 ], "text": "(2) Der Ausdruck „Rente” bedeutet einen bestimmten\nBetrag, der regelmäßig zu festgesetzten Zeitpunkten\nlebenslänglich oder während eines bestimmten oder be-\nstimmbaren Zeitabschnitts auf Grund einer Verpflichtung\nzahlbar ist, die diese Zahlungen als Gegenleistung für\nbereits in Geld oder Geldeswert bewirkte angemessene\nLeistungen vorsieht." } ], "title": "Artikel 19\nRuhegehilter" }, { "body_sha256": "48875a8e71546861fa591b54ffd7d086ca993ed93e229566aef4b0861fc71901", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-055", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-061", "pdf-013-line-062" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 81.9462809146057, 303.96655047681685, 304.80694353709754, 413.0401578428149 ], "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-055", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-061", "pdf-013-line-062" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00159", "p013-tsv00160", "p013-tsv00161", "p013-tsv00162", "p013-tsv00163", "p013-tsv00164", "p013-tsv00165", "p013-tsv00166", "p013-tsv00168", "p013-tsv00169", "p013-tsv00170", "p013-tsv00171", "p013-tsv00172", "p013-tsv00173", "p013-tsv00174", "p013-tsv00175", "p013-tsv00176", "p013-tsv00177", "p013-tsv00178", "p013-tsv00180", "p013-tsv00181", "p013-tsv00182", "p013-tsv00183", "p013-tsv00184", "p013-tsv00185", "p013-tsv00186", "p013-tsv00188", "p013-tsv00189", "p013-tsv00190", "p013-tsv00191", "p013-tsv00192", "p013-tsv00193", "p013-tsv00194", "p013-tsv00195", "p013-tsv00197", "p013-tsv00198", "p013-tsv00199", "p013-tsv00200", "p013-tsv00201", "p013-tsv00202", "p013-tsv00203", "p013-tsv00205", "p013-tsv00206", "p013-tsv00207", "p013-tsv00208", "p013-tsv00209", "p013-tsv00210", "p013-tsv00212", "p013-tsv00213", "p013-tsv00214", "p013-tsv00215", "p013-tsv00216", "p013-tsv00217", "p013-tsv00219", "p013-tsv00220", "p013-tsv00221", "p013-tsv00222", "p013-tsv00223", "p013-tsv00224", "p013-tsv00225", "p013-tsv00226", "p013-tsv00227", "p013-tsv00228", "p013-tsv00230", "p013-tsv00231", "p013-tsv00232", "p013-tsv00233", "p013-tsv00234", "p013-tsv00235", "p013-tsv00236", "p013-tsv00237", "p013-tsv00238", "p013-tsv00239", "p013-tsv00241", "p013-tsv00242", "p013-tsv00243", "p013-tsv00244", "p013-tsv00245", "p013-tsv00246", "p013-tsv00247", "p013-tsv00249", "p013-tsv00250", "p013-tsv00251", "p013-tsv00252", "p013-tsv00253", "p013-tsv00254", "p013-tsv00255", "p013-tsv00257", "p013-tsv00258", "p013-tsv00259", "p013-tsv00260", "p013-tsv00261" ], "text": "(1) Eine natürliche Person, die in einem Vertragstaat\nzu dem Zeitpunkt ansässig ist, zu dem sie sich auf Ein-\nladung des anderen Vertragstaats oder einer Universität\noder anderen Lehranstalt in dem anderen Staat haupt-\nsächlich zwecks Ausübung einer Lehr- und/oder For-\nschungstatigkeit an einer Universität oder anderen\nLehranstalt vorübergehend in den anderen Vertragstaat\nbegibt, ist für die Dauer von höchstens zwei Jahren vom\nTag ihrer Ankunft in dem anderen Staat von der Steuer\ndieses anderen Vertragstaats auf ihre Einkünfte aus\nihrer Lehr- oder Forschungstätigkeit an dieser Universi-\ntät oder anderen Lehranstalt befreit." }, "pages": [ 13 ], "text": "(1) Eine natürliche Person, die in einem Vertragstaat\nzu dem Zeitpunkt ansässig ist, zu dem sie sich auf Ein-\nladung des anderen Vertragstaats oder einer Universität\noder anderen Lehranstalt in dem anderen Staat haupt-\nsächlich zwecks Ausübung einer Lehr- und/oder For-\nschungstatigkeit an einer Universität oder anderen\nLehranstalt vorübergehend in den anderen Vertragstaat\nbegibt, ist für die Dauer von höchstens zwei Jahren vom\nTag ihrer Ankunft in dem anderen Staat von der Steuer\ndieses anderen Vertragstaats auf ihre Einkünfte aus\nihrer Lehr- oder Forschungstätigkeit an dieser Universi-\ntät oder anderen Lehranstalt befreit." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-064", "pdf-013-line-066", "pdf-013-line-067", "pdf-013-line-070", "pdf-013-line-071", "pdf-013-line-073", "pdf-013-line-076", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-086", "pdf-013-line-088", "pdf-013-line-089", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 82.49997200186654, 420.5147451496219, 305.6374801679888, 620.1139098980599 ], "source_line_ids": [ "pdf-013-line-064", "pdf-013-line-066", "pdf-013-line-067", "pdf-013-line-070", "pdf-013-line-071", "pdf-013-line-073", "pdf-013-line-076", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-086", "pdf-013-line-088", "pdf-013-line-089", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00265", "p013-tsv00266", "p013-tsv00267", "p013-tsv00268", "p013-tsv00269", "p013-tsv00270", "p013-tsv00271", "p013-tsv00272", "p013-tsv00274", "p013-tsv00275", "p013-tsv00276", "p013-tsv00277", "p013-tsv00278", "p013-tsv00279", "p013-tsv00280", "p013-tsv00281", "p013-tsv00283", "p013-tsv00284", "p013-tsv00285", "p013-tsv00286", "p013-tsv00287", "p013-tsv00288", "p013-tsv00289", "p013-tsv00290", "p013-tsv00291", "p013-tsv00293", "p013-tsv00294", "p013-tsv00295", "p013-tsv00296", "p013-tsv00297", "p013-tsv00298", "p013-tsv00299", "p013-tsv00301", "p013-tsv00302", "p013-tsv00303", "p013-tsv00304", "p013-tsv00305", "p013-tsv00306", "p013-tsv00307", "p013-tsv00309", "p013-tsv00310", "p013-tsv00311", "p013-tsv00312", "p013-tsv00313", "p013-tsv00314", "p013-tsv00315", "p013-tsv00316", "p013-tsv00318", "p013-tsv00319", "p013-tsv00320", "p013-tsv00321", "p013-tsv00322", "p013-tsv00323", "p013-tsv00325", "p013-tsv00326", "p013-tsv00327", "p013-tsv00328", "p013-tsv00329", "p013-tsv00330", "p013-tsv00331", "p013-tsv00332", "p013-tsv00334", "p013-tsv00335", "p013-tsv00336", "p013-tsv00337", "p013-tsv00338", "p013-tsv00339", "p013-tsv00340", "p013-tsv00341", "p013-tsv00342", "p013-tsv00344", "p013-tsv00345", "p013-tsv00346", "p013-tsv00347", "p013-tsv00348", "p013-tsv00349", "p013-tsv00350", "p013-tsv00351", "p013-tsv00353", "p013-tsv00354", "p013-tsv00355", "p013-tsv00359", "p013-tsv00360", "p013-tsv00361", "p013-tsv00362", "p013-tsv00363", "p013-tsv00364", "p013-tsv00365", "p013-tsv00366", "p013-tsv00368", "p013-tsv00369", "p013-tsv00370", "p013-tsv00371", "p013-tsv00372", "p013-tsv00373", "p013-tsv00375", "p013-tsv00376", "p013-tsv00377", "p013-tsv00378", "p013-tsv00382", "p013-tsv00383", "p013-tsv00384", "p013-tsv00385", "p013-tsv00386", "p013-tsv00387", "p013-tsv00388", "p013-tsv00558", "p013-tsv00390", "p013-tsv00391", "p013-tsv00392", "p013-tsv00393", "p013-tsv00394", "p013-tsv00395", "p013-tsv00396", "p013-tsv00398", "p013-tsv00399", "p013-tsv00400", "p013-tsv00401", "p013-tsv00402", "p013-tsv00403", "p013-tsv00404", "p013-tsv00406", "p013-tsv00407", "p013-tsv00408", "p013-tsv00409", "p013-tsv00410", "p013-tsv00411", "p013-tsv00412", "p013-tsv00413", "p013-tsv00414", "p013-tsv00415", "p013-tsv00417", "p013-tsv00418", "p013-tsv00419", "p013-tsv00420", "p013-tsv00421", "p013-tsv00422", "p013-tsv00423", "p013-tsv00424", "p013-tsv00426", "p013-tsv00427", "p013-tsv00428", "p013-tsv00429", "p013-tsv00430", "p013-tsv00431", "p013-tsv00432", "p013-tsv00434" ], "text": "(2) War eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen\nVertragstaat begab, und hält sie sich in dem anderen\nStaat lediglich als Student einer Universität, Hoch-\nschule, Schule oder anderen ähnlichen Lehranstalt dieses\nanderen Staates oder als Lehrling (in der Bundesrepu-\nblik Deutschland einschließlich der Volontäre oder\nPraktikanten) vorübergehend auf, so ist sie vom Tag\nihrer ersten Ankunft in dem anderen Staat im Zusam-\nmenhang mit diesem Aufenthalt von der Steuer dieses\nanderen Staates befreit\na) hinsichtlich aller für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung bestimmten Überweisungen aus\ndem Ausland und :\nwährend der Dauer von insgesamt höchstens drei\nb\nJahren hinsichtlich aller Vergütungen bis zu 6000\nDM oder deren Gegenwert in jamaikanischer Wäh-\nrung je Kalenderjahr für Arbeit, die sie in dem ande-\nren Vertragstaat ausübt, um die Mittel für ihren\nUnterhalt, ihre Erziehung oder ihre Ausbildung zu\nergänzen." }, "pages": [ 13 ], "text": "(2) War eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen\nVertragstaat begab, und hält sie sich in dem anderen\nStaat lediglich als Student einer Universität, Hoch-\nschule, Schule oder anderen ähnlichen Lehranstalt dieses\nanderen Staates oder als Lehrling (in der Bundesrepu-\nblik Deutschland einschließlich der Volontäre oder\nPraktikanten) vorübergehend auf, so ist sie vom Tag\nihrer ersten Ankunft in dem anderen Staat im Zusam-\nmenhang mit diesem Aufenthalt von der Steuer dieses\nanderen Staates befreit\na) hinsichtlich aller für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung bestimmten Überweisungen aus\ndem Ausland und :\nwährend der Dauer von insgesamt höchstens drei\nb\nJahren hinsichtlich aller Vergütungen bis zu 6000\nDM oder deren Gegenwert in jamaikanischer Wäh-\nrung je Kalenderjahr für Arbeit, die sie in dem ande-\nren Vertragstaat ausübt, um die Mittel für ihren\nUnterhalt, ihre Erziehung oder ihre Ausbildung zu\nergänzen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-013-line-104", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-124", "pdf-013-line-125", "pdf-013-line-126", "pdf-013-line-127", "pdf-013-line-129", "pdf-014-line-004", "pdf-014-line-006", "pdf-014-line-008" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 83.33050863275781, 623.7127852680039, 305.91432571161926, 763.2384149950674 ], "source_line_ids": [ "pdf-013-line-104", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-124", "pdf-013-line-125", "pdf-013-line-126", "pdf-013-line-127", "pdf-013-line-129" ], "source_page": 13 }, { "bbox": [ 61.45971068595427, 83.05097007563302, 284.0435277648157, 108.51993423216047 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-006", "pdf-014-line-008" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv00438", "p013-tsv00439", "p013-tsv00440", "p013-tsv00441", "p013-tsv00442", "p013-tsv00443", "p013-tsv00444", "p013-tsv00445", "p013-tsv00447", "p013-tsv00448", "p013-tsv00449", "p013-tsv00450", "p013-tsv00451", "p013-tsv00452", "p013-tsv00453", "p013-tsv00454", "p013-tsv00455", "p013-tsv00457", "p013-tsv00458", "p013-tsv00459", "p013-tsv00460", "p013-tsv00461", "p013-tsv00462", "p013-tsv00463", "p013-tsv00464", "p013-tsv00465", "p013-tsv00466", "p013-tsv00468", "p013-tsv00469", "p013-tsv00470", "p013-tsv00471", "p013-tsv00472", "p013-tsv00473", "p013-tsv00474", "p013-tsv00475", "p013-tsv00477", "p013-tsv00478", "p013-tsv00479", "p013-tsv00480", "p013-tsv00481", "p013-tsv00482", "p013-tsv00484", "p013-tsv00485", "p013-tsv00486", "p013-tsv00487", "p013-tsv00488", "p013-tsv00490", "p013-tsv00491", "p013-tsv00492", "p013-tsv00493", "p013-tsv00494", "p013-tsv00495", "p013-tsv00497", "p013-tsv00498", "p013-tsv00499", "p013-tsv00500", "p013-tsv00501", "p013-tsv00502", "p013-tsv00503", "p013-tsv00504", "p013-tsv00506", "p013-tsv00507", "p013-tsv00508", "p013-tsv00509", "p013-tsv00510", "p013-tsv00511", "p013-tsv00512", "p013-tsv00513", "p013-tsv00515", "p013-tsv00516", "p013-tsv00517", "p013-tsv00518", "p013-tsv00519", "p013-tsv00520", "p013-tsv00521", "p013-tsv00522", "p013-tsv00523", "p013-tsv00524", "p013-tsv00526", "p013-tsv00527", "p013-tsv00528", "p013-tsv00529", "p013-tsv00530", "p013-tsv00531", "p013-tsv00532", "p013-tsv00533", "p013-tsv00535", "p013-tsv00536", "p013-tsv00537", "p013-tsv00538", "p013-tsv00539", "p013-tsv00540", "p013-tsv00541", "p013-tsv00542", "p013-tsv00544", "p013-tsv00545", "p013-tsv00562", "p013-tsv00563", "p013-tsv00564", "p013-tsv00549", "p013-tsv00550", "p013-tsv00551", "p013-tsv00553", "p013-tsv00554", "p014-tsv00020", "p014-tsv00021", "p014-tsv00022", "p014-tsv00023", "p014-tsv00024", "p014-tsv00025", "p014-tsv00026", "p014-tsv00027", "p014-tsv00028", "p014-tsv00030", "p014-tsv00031", "p014-tsv00032", "p014-tsv00033", "p014-tsv00034", "p014-tsv00036" ], "text": "(3) War eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begab, und hält sie sich in dem anderen Staat\nlediglich zum Studium, zur Forschung oder zur Ausbil-\ndung als Empfänger eines Zuschusses, Unterhaltsbeitrags\noder Stipendiums einer wissenschaftlichen, pädago-\ngischen, religiösen oder mildtätigen Organisation oder\nim Rahmen eines Programms für technische Hilfe, an\ndem die Regierung eines Vertragstaats beteiligt ist, vor-\nübergehend auf, so ist sie vom Tag ihrer ersten Ankunft\nin dem anderen Staat im Zusammenhang mit diesem\nAufenthalt von der Steuer dieses anderen Staates be-\nfreit hinsichtlich\nUnterhaltsbeitrags oder Stipen-\na) dieses Zuschusses,\ndiums und\nb) aller für ihren Unterhalt, ihre Erziehung oder ihre\nAusbildung bestimmten Überweisungen aus dem\nAusland," }, "pages": [ 13, 14 ], "text": "(3) War eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begab, und hält sie sich in dem anderen Staat\nlediglich zum Studium, zur Forschung oder zur Ausbil-\ndung als Empfänger eines Zuschusses, Unterhaltsbeitrags\noder Stipendiums einer wissenschaftlichen, pädago-\ngischen, religiösen oder mildtätigen Organisation oder\nim Rahmen eines Programms für technische Hilfe, an\ndem die Regierung eines Vertragstaats beteiligt ist, vor-\nübergehend auf, so ist sie vom Tag ihrer ersten Ankunft\nin dem anderen Staat im Zusammenhang mit diesem\nAufenthalt von der Steuer dieses anderen Staates be-\nfreit hinsichtlich\nUnterhaltsbeitrags oder Stipen-\na) dieses Zuschusses,\ndiums und\nb) aller für ihren Unterhalt, ihre Erziehung oder ihre\nAusbildung bestimmten Überweisungen aus dem\nAusland," } ], "title": "Artikel 20\nLehrer, Studenten und andere\nin der Ausbildung stehende Personen" }, { "body_sha256": "c01c5b364c5038c7c36a064038e5318e3552cf0e11c20ee813f83e2c9756bad4", "id": "article-21", "label": "21", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-018", "pdf-014-line-020" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 145.062361065439, 284.0435277648157, 179.94376849720487 ], "source_line_ids": [ "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-018", "pdf-014-line-020" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00050", "p014-tsv00051", "p014-tsv00052", "p014-tsv00053", "p014-tsv00054", "p014-tsv00055", "p014-tsv00056", "p014-tsv00058", "p014-tsv00059", "p014-tsv00060", "p014-tsv00061", "p014-tsv00062", "p014-tsv00063", "p014-tsv00064", "p014-tsv00066", "p014-tsv00067", "p014-tsv00068", "p014-tsv00069", "p014-tsv00070", "p014-tsv00071", "p014-tsv00072", "p014-tsv00073", "p014-tsv00074", "p014-tsv00076" ], "text": "Die in den vorstehenden Artikeln nicht ausdrücklich\nerwähnten Einkünfte einer in einem Vertragstaat ansäs-\nsigen Person können nur in diesem Staat besteuert wer-\nden." }, "pages": [ 14 ], "text": "Die in den vorstehenden Artikeln nicht ausdrücklich\nerwähnten Einkünfte einer in einem Vertragstaat ansäs-\nsigen Person können nur in diesem Staat besteuert wer-\nden." } ], "title": "Artikel 21\nNicht ausdrücklich erwähnte Einkünfte" }, { "body_sha256": "be5242dbd63454dbf620af9a6d15350d8ac77e6a02bef5424fbbb9eec117761c", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-030" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.45971068595427, 216.4861953304834, 284.0435277648157, 243.06250575468596 ], "source_line_ids": [ "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-030" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00087", "p014-tsv00088", "p014-tsv00089", "p014-tsv00090", "p014-tsv00091", "p014-tsv00092", "p014-tsv00093", "p014-tsv00094", "p014-tsv00096", "p014-tsv00097", "p014-tsv00098", "p014-tsv00099", "p014-tsv00100", "p014-tsv00101", "p014-tsv00102", "p014-tsv00103", "p014-tsv00105", "p014-tsv00106", "p014-tsv00107", "p014-tsv00108", "p014-tsv00109" ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden,\nin dem dieses Vermögen liegt." }, "pages": [ 14 ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden,\nin dem dieses Vermögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-038", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 248.87607365998028, 284.0435277648157, 304.2433870437356 ], "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-038", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00113", "p014-tsv00114", "p014-tsv00115", "p014-tsv00116", "p014-tsv00117", "p014-tsv00119", "p014-tsv00120", "p014-tsv00121", "p014-tsv00122", "p014-tsv00123", "p014-tsv00124", "p014-tsv00126", "p014-tsv00127", "p014-tsv00128", "p014-tsv00129", "p014-tsv00130", "p014-tsv00131", "p014-tsv00132", "p014-tsv00133", "p014-tsv00134", "p014-tsv00136", "p014-tsv00137", "p014-tsv00138", "p014-tsv00139", "p014-tsv00140", "p014-tsv00141", "p014-tsv00142", "p014-tsv00143", "p014-tsv00145", "p014-tsv00146", "p014-tsv00147", "p014-tsv00148", "p014-tsv00149", "p014-tsv00150", "p014-tsv00151", "p014-tsv00152", "p014-tsv00153", "p014-tsv00155", "p014-tsv00156", "p014-tsv00157" ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen\neiner Betriebstätte eines Unternehmens darstellt oder\ndas zu einer der Ausübung eines freien Berufs dienen-\nden festen Einrichtung gehört, kann in dem Vertragstaat\nbesteuert werden, in dem sich die Betriebstätte oder die\nfeste Einrichtung befindet." }, "pages": [ 14 ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen\neiner Betriebstätte eines Unternehmens darstellt oder\ndas zu einer der Ausübung eines freien Berufs dienen-\nden festen Einrichtung gehört, kann in dem Vertragstaat\nbesteuert werden, in dem sich die Betriebstätte oder die\nfeste Einrichtung befindet." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-053" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 309.78011838211114, 284.0435277648157, 362.9327392305163 ], "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-053" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00161", "p014-tsv00162", "p014-tsv00163", "p014-tsv00164", "p014-tsv00165", "p014-tsv00166", "p014-tsv00168", "p014-tsv00169", "p014-tsv00170", "p014-tsv00171", "p014-tsv00172", "p014-tsv00173", "p014-tsv00174", "p014-tsv00176", "p014-tsv00177", "p014-tsv00178", "p014-tsv00179", "p014-tsv00180", "p014-tsv00181", "p014-tsv00182", "p014-tsv00183", "p014-tsv00185", "p014-tsv00186", "p014-tsv00187", "p014-tsv00188", "p014-tsv00189", "p014-tsv00190", "p014-tsv00191", "p014-tsv00192", "p014-tsv00193", "p014-tsv00195", "p014-tsv00196", "p014-tsv00197", "p014-tsv00198", "p014-tsv00199", "p014-tsv00201" ], "text": "(3) Seeschiffe und Luftfahrzeuge im internationalen\nVerkehr sowie bewegliches Vermögen, das dem Betrieb\ndieser Schiffe und Luftfahrzeuge dient, können nur in\ndem Vertragstaat besteuert werden, in dem sich der Ort\nder tatsächlichen Geschäftsleitung des Unternehmens\nbefindet." }, "pages": [ 14 ], "text": "(3) Seeschiffe und Luftfahrzeuge im internationalen\nVerkehr sowie bewegliches Vermögen, das dem Betrieb\ndieser Schiffe und Luftfahrzeuge dient, können nur in\ndem Vertragstaat besteuert werden, in dem sich der Ort\nder tatsächlichen Geschäftsleitung des Unternehmens\nbefindet." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-014-line-055", "pdf-014-line-056", "pdf-014-line-058" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.18286514232385, 370.68416310424203, 283.76668222118525, 395.8762906938507 ], "source_line_ids": [ "pdf-014-line-055", "pdf-014-line-056", "pdf-014-line-058" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00205", "p014-tsv00206", "p014-tsv00207", "p014-tsv00208", "p014-tsv00209", "p014-tsv00210", "p014-tsv00211", "p014-tsv00212", "p014-tsv00214", "p014-tsv00215", "p014-tsv00216", "p014-tsv00217", "p014-tsv00218", "p014-tsv00219", "p014-tsv00220", "p014-tsv00221", "p014-tsv00223", "p014-tsv00224" ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." }, "pages": [ 14 ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." } ], "title": "Artikel 22\nVermögen" }, { "body_sha256": "009bc009c72653faff40ecfc5802df5a38f228c4484a41696f5267163ae3c193", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-086", "pdf-014-line-087", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-102", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-129", "pdf-015-line-003", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-013", "pdf-015-line-015", "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-026", "pdf-015-line-028", "pdf-015-line-030", "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "pdf-015-line-054", "pdf-015-line-055", "pdf-015-line-056" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 60.90601959869342, 439.06279513317986, 284.0435277648157, 764.3457612627425 ], "source_line_ids": [ "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-086", "pdf-014-line-087", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-102", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-129" ], "source_page": 14 }, { "bbox": [ 81.39258982734484, 83.60464320947057, 304.2532524498367, 367.08528773429794 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-013", "pdf-015-line-015", "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-026", "pdf-015-line-028", "pdf-015-line-030", "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "pdf-015-line-054", "pdf-015-line-055", "pdf-015-line-056" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00238", "p014-tsv00239", "p014-tsv00240", "p014-tsv00241", "p014-tsv00242", "p014-tsv00243", "p014-tsv00244", "p014-tsv00245", "p014-tsv00247", "p014-tsv00248", "p014-tsv00249", "p014-tsv00250", "p014-tsv00251", "p014-tsv00252", "p014-tsv00253", "p014-tsv00254", "p014-tsv00258", "p014-tsv00259", "p014-tsv00260", "p014-tsv00261", "p014-tsv00262", "p014-tsv00263", "p014-tsv00264", "p014-tsv00265", "p014-tsv00267", "p014-tsv00268", "p014-tsv00269", "p014-tsv00270", "p014-tsv00271", "p014-tsv00272", "p014-tsv00274", "p014-tsv00275", "p014-tsv00276", "p014-tsv00277", "p014-tsv00278", "p014-tsv00279", "p014-tsv00280", "p014-tsv00282", "p014-tsv00283", "p014-tsv00284", "p014-tsv00285", "p014-tsv00286", "p014-tsv00287", "p014-tsv00289", "p014-tsv00290", "p014-tsv00291", "p014-tsv00292", "p014-tsv00293", "p014-tsv00294", "p014-tsv00295", "p014-tsv00296", "p014-tsv00298", "p014-tsv00299", "p014-tsv00300", "p014-tsv00301", "p014-tsv00302", "p014-tsv00303", "p014-tsv00305", "p014-tsv00306", "p014-tsv00307", "p014-tsv00308", "p014-tsv00309", "p014-tsv00310", "p014-tsv00311", "p014-tsv00312", "p014-tsv00313", "p014-tsv00314", "p014-tsv00316", "p014-tsv00317", "p014-tsv00318", "p014-tsv00319", "p014-tsv00320", "p014-tsv00321", "p014-tsv00323", "p014-tsv00324", "p014-tsv00325", "p014-tsv00326", "p014-tsv00327", "p014-tsv00328", "p014-tsv00330", "p014-tsv00331", "p014-tsv00332", "p014-tsv00333", "p014-tsv00334", "p014-tsv00335", "p014-tsv00337", "p014-tsv00338", "p014-tsv00339", "p014-tsv00340", "p014-tsv00341", "p014-tsv00342", "p014-tsv00343", "p014-tsv00344", "p014-tsv00346", "p014-tsv00347", "p014-tsv00348", "p014-tsv00349", "p014-tsv00351", "p014-tsv00352", "p014-tsv00353", "p014-tsv00354", "p014-tsv00355", "p014-tsv00356", "p014-tsv00357", "p014-tsv00359", "p014-tsv00360", "p014-tsv00361", "p014-tsv00362", "p014-tsv00363", "p014-tsv00364", "p014-tsv00366", "p014-tsv00367", "p014-tsv00368", "p014-tsv00369", "p014-tsv00370", "p014-tsv00371", "p014-tsv00372", "p014-tsv00373", "p014-tsv00375", "p014-tsv00376", "p014-tsv00377", "p014-tsv00378", "p014-tsv00379", "p014-tsv00380", "p014-tsv00382", "p014-tsv00383", "p014-tsv00384", "p014-tsv00385", "p014-tsv00386", "p014-tsv00387", "p014-tsv00389", "p014-tsv00390", "p014-tsv00391", "p014-tsv00392", "p014-tsv00393", "p014-tsv00394", "p014-tsv00396", "p014-tsv00397", "p014-tsv00398", "p014-tsv00399", "p014-tsv00400", "p014-tsv00401", "p014-tsv00402", "p014-tsv00404", "p014-tsv00405", "p014-tsv00406", "p014-tsv00409", "p014-tsv00410", "p014-tsv00411", "p014-tsv00412", "p014-tsv00413", "p014-tsv00414", "p014-tsv00415", "p014-tsv00416", "p014-tsv00418", "p014-tsv00419", "p014-tsv00420", "p014-tsv00421", "p014-tsv00422", "p014-tsv00423", "p014-tsv00425", "p014-tsv00426", "p014-tsv00427", "p014-tsv00428", "p014-tsv00430", "p014-tsv00431", "p014-tsv00432", "p014-tsv00433", "p014-tsv00434", "p014-tsv00435", "p014-tsv00437", "p014-tsv00438", "p014-tsv00439", "p014-tsv00440", "p014-tsv00441", "p014-tsv00442", "p014-tsv00444", "p014-tsv00445", "p014-tsv00446", "p014-tsv00447", "p014-tsv00448", "p014-tsv00449", "p014-tsv00450", "p014-tsv00452", "p014-tsv00453", "p014-tsv00454", "p014-tsv00455", "p014-tsv00456", "p014-tsv00458", "p014-tsv00459", "p014-tsv00460", "p014-tsv00461", "p014-tsv00462", "p014-tsv00463", "p014-tsv00465", "p014-tsv00466", "p014-tsv00467", "p014-tsv00468", "p014-tsv00469", "p014-tsv00470", "p014-tsv00471", "p014-tsv00473", "p014-tsv00474", "p014-tsv00475", "p014-tsv00476", "p014-tsv00478", "p014-tsv00479", "p014-tsv00480", "p014-tsv00481", "p014-tsv00482", "p014-tsv00483", "p014-tsv00484", "p014-tsv00485", "p014-tsv00488", "p014-tsv00489", "p014-tsv00490", "p014-tsv00491", "p014-tsv00492", "p014-tsv00493", "p014-tsv00494", "p014-tsv00495", "p014-tsv00496", "p014-tsv00497", "p015-tsv00022", "p015-tsv00023", "p015-tsv00024", "p015-tsv00025", "p015-tsv00026", "p015-tsv00027", "p015-tsv00028", "p015-tsv00029", "p015-tsv00030", "p015-tsv00034", "p015-tsv00035", "p015-tsv00036", "p015-tsv00037", "p015-tsv00038", "p015-tsv00039", "p015-tsv00040", "p015-tsv00041", "p015-tsv00043", "p015-tsv00045", "p015-tsv00046", "p015-tsv00047", "p015-tsv00048", "p015-tsv00049", "p015-tsv00050", "p015-tsv00051", "p015-tsv00052", "p015-tsv00053", "p015-tsv00057", "p015-tsv00058", "p015-tsv00059", "p015-tsv00060", "p015-tsv00061", "p015-tsv00062", "p015-tsv00063", "p015-tsv00065", "p015-tsv00066", "p015-tsv00067", "p015-tsv00068", "p015-tsv00069", "p015-tsv00070", "p015-tsv00071", "p015-tsv00075", "p015-tsv00076", "p015-tsv00077", "p015-tsv00078", "p015-tsv00079", "p015-tsv00080", "p015-tsv00081", "p015-tsv00082", "p015-tsv00084", "p015-tsv00085", "p015-tsv00086", "p015-tsv00087", "p015-tsv00088", "p015-tsv00089", "p015-tsv00090", "p015-tsv00092", "p015-tsv00093", "p015-tsv00094", "p015-tsv00095", "p015-tsv00096", "p015-tsv00097", "p015-tsv00101", "p015-tsv00102", "p015-tsv00103", "p015-tsv00104", "p015-tsv00105", "p015-tsv00106", "p015-tsv00107", "p015-tsv00108", "p015-tsv00109", "p015-tsv00110", "p015-tsv00111", "p015-tsv00112", "p015-tsv00010", "p015-tsv00012", "p015-tsv00013", "p015-tsv00014", "p015-tsv00015", "p015-tsv00016", "p015-tsv00017", "p015-tsv00018", "p015-tsv00116", "p015-tsv00117", "p015-tsv00118", "p015-tsv00119", "p015-tsv00120", "p015-tsv00121", "p015-tsv00122", "p015-tsv00123", "p015-tsv00125", "p015-tsv00126", "p015-tsv00127", "p015-tsv00128", "p015-tsv00129", "p015-tsv00130", "p015-tsv00131", "p015-tsv00132", "p015-tsv00134", "p015-tsv00135", "p015-tsv00136", "p015-tsv00137", "p015-tsv00138", "p015-tsv00139", "p015-tsv00141", "p015-tsv00142", "p015-tsv00143", "p015-tsv00144", "p015-tsv00145", "p015-tsv00146", "p015-tsv00147", "p015-tsv00149", "p015-tsv00150", "p015-tsv00151", "p015-tsv00152", "p015-tsv00153", "p015-tsv00154", "p015-tsv00155", "p015-tsv00156", "p015-tsv00158", "p015-tsv00159", "p015-tsv00160", "p015-tsv00161", "p015-tsv00162", "p015-tsv00163", "p015-tsv00164", "p015-tsv00165", "p015-tsv00166", "p015-tsv00167", "p015-tsv00168", "p015-tsv00170", "p015-tsv00171", "p015-tsv00172", "p015-tsv00173", "p015-tsv00174", "p015-tsv00175", "p015-tsv00176", "p015-tsv00177", "p015-tsv00179", "p015-tsv00180", "p015-tsv00181", "p015-tsv00182", "p015-tsv00184", "p015-tsv00185", "p015-tsv00186", "p015-tsv00187", "p015-tsv00188", "p015-tsv00189", "p015-tsv00191", "p015-tsv00192", "p015-tsv00193", "p015-tsv00194", "p015-tsv00195", "p015-tsv00197", "p015-tsv00198", "p015-tsv00199", "p015-tsv00200", "p015-tsv00201", "p015-tsv00202", "p015-tsv00203", "p015-tsv00205", "p015-tsv00206", "p015-tsv00207", "p015-tsv00208", "p015-tsv00209", "p015-tsv00210", "p015-tsv00212", "p015-tsv00213", "p015-tsv00214", "p015-tsv00215", "p015-tsv00216", "p015-tsv00217", "p015-tsv00218", "p015-tsv00220", "p015-tsv00221", "p015-tsv00222", "p015-tsv00223", "p015-tsv00224", "p015-tsv00225", "p015-tsv00226", "p015-tsv00228", "p015-tsv00229", "p015-tsv00230", "p015-tsv00231", "p015-tsv00232", "p015-tsv00233", "p015-tsv00235", "p015-tsv00236", "p015-tsv00237", "p015-tsv00238", "p015-tsv00239", "p015-tsv00240" ], "text": "(1) Bei einer in der Bundesrepublik Deutschland ansäs-\nsigen Person wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden\nvon der Bemessungsgrundlage der deutschen Steuer\ndie Einkünfte aus Quellen innerhalb Jamaikas sowie\ndie in Jamaika gelegenen Vermögenswerte ausge-\nnommen, die nach diesem Abkommen in Jamaika be-\nsteuert werden können. Die Bundesrepublik Deutsch-\nland behält aber das Recht, die auf diese Weise aus-\ngenommenen Einkünfte und Vermögenswerte bei der\nFestsetzung des Steuersatzes zu berücksichtigen. Auf\nDividenden sind die vorstehenden Bestimmungen nur\nanzuwenden, wenn die Dividenden an eine in der\nBundesrepublik Deutschland ansässige Gesellschaft\nvon einer in Jamaika ansässigen Gesellschaft gezahlt\nwerden, deren stimmberechtigte Anteile zu minde-\nstens 25 vom Hundert unmittelbar der deutschen Ge-\nsellschaft gehören. Von der Bemessungsgrundlage der\ndeutschen Steuer werden ebenfalls Beteiligungen aus-\ngenommen, deren Dividenden, falls solche gezahlt\nwerden, nach dem vorhergehenden Satz von der\nSteuerbemessungsgrundlage auszunehmen wären.\nb) Auf die von den nachstehenden Einkünften aus\nQuellen innerhalb Jamaikas zu erhebende deutsche\nEinkommensteuer und Körperschaftsteuer einschließ-\nlich der Ergänzungsabgabe zur Einkommensteuer und\nKörperschaftsteuer wird unter Beachtung der Vor-\nschriften des deutschen Steuerrechts über die An-\nrechnung ausländischer Steuern die jamaikanische\nSteuer angerechnet, die nach jamaikanischem Recht\nund in Übereinstimmung mit diesem Abkommen ge-\nzahlt worden ist für\naa) Dividenden, die nicht unter Buchstabe a fallen\nund für die Artikel 10 Absatz 2 Buchstabe b gilt;\nbb) Zinsen, die unter Artikel 11 Absatz 2 fallen;\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2\nfallen;\ndd) Gewinne, die unter Artikel 13 Absatz 3 fallen;\nee) Vergütungen, die unter Artikel 16 fallen;\nff) Einkinfte, die unter Artikel 17 fallen.\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten deutschen Steuer\nübersteigen, der auf diese Einkünfte entfalit.\nIst in den Fallen aa, bb und cc des Buchstabens b die\nc)\n. jamaikanische Steuer von Dividenden, Zinsen oder\nden Lizenzgebühren im Sinne des Artikels 12 Ab-\nsatz 3 auf Grund von Sondermaßnahmen, die nach\njamaikanischem Recht zur Förderung der wirtschaft-\nlichen Entwicklung in Jamaika getroffen worden sind,\nganz ausgesetzt oder auf einen Satz ermäßigt worden,\nder unter den in den Artikeln 10, 11 und 12 vorge-\nsehenen Steuersätzen liegt, so wird auf die deutsche\nEinkommensteuer und Körperschaftsteuer einschlieB-\nlich der Ergänzungsabgabe zur Einkommensteuer und\nKörperschaftsteuer von diesen Dividenden, Zinsen\nund Lizenzgebühren ein Betrag angerechnet, der dem\nin den entsprechenden Artikeln vorgesehenen Steuer-\nsatz entspricht. Der nach dem vorhergehenden Satz\nanzurechnende Betrag darf jedoch den Betrag der\njamaikanischen Steuer nicht übersteigen, der ohne\ndiese Ermäßigung zu zahlen gewesen wäre." }, "pages": [ 14, 15 ], "text": "(1) Bei einer in der Bundesrepublik Deutschland ansäs-\nsigen Person wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden\nvon der Bemessungsgrundlage der deutschen Steuer\ndie Einkünfte aus Quellen innerhalb Jamaikas sowie\ndie in Jamaika gelegenen Vermögenswerte ausge-\nnommen, die nach diesem Abkommen in Jamaika be-\nsteuert werden können. Die Bundesrepublik Deutsch-\nland behält aber das Recht, die auf diese Weise aus-\ngenommenen Einkünfte und Vermögenswerte bei der\nFestsetzung des Steuersatzes zu berücksichtigen. Auf\nDividenden sind die vorstehenden Bestimmungen nur\nanzuwenden, wenn die Dividenden an eine in der\nBundesrepublik Deutschland ansässige Gesellschaft\nvon einer in Jamaika ansässigen Gesellschaft gezahlt\nwerden, deren stimmberechtigte Anteile zu minde-\nstens 25 vom Hundert unmittelbar der deutschen Ge-\nsellschaft gehören. Von der Bemessungsgrundlage der\ndeutschen Steuer werden ebenfalls Beteiligungen aus-\ngenommen, deren Dividenden, falls solche gezahlt\nwerden, nach dem vorhergehenden Satz von der\nSteuerbemessungsgrundlage auszunehmen wären.\nb) Auf die von den nachstehenden Einkünften aus\nQuellen innerhalb Jamaikas zu erhebende deutsche\nEinkommensteuer und Körperschaftsteuer einschließ-\nlich der Ergänzungsabgabe zur Einkommensteuer und\nKörperschaftsteuer wird unter Beachtung der Vor-\nschriften des deutschen Steuerrechts über die An-\nrechnung ausländischer Steuern die jamaikanische\nSteuer angerechnet, die nach jamaikanischem Recht\nund in Übereinstimmung mit diesem Abkommen ge-\nzahlt worden ist für\naa) Dividenden, die nicht unter Buchstabe a fallen\nund für die Artikel 10 Absatz 2 Buchstabe b gilt;\nbb) Zinsen, die unter Artikel 11 Absatz 2 fallen;\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2\nfallen;\ndd) Gewinne, die unter Artikel 13 Absatz 3 fallen;\nee) Vergütungen, die unter Artikel 16 fallen;\nff) Einkinfte, die unter Artikel 17 fallen.\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten deutschen Steuer\nübersteigen, der auf diese Einkünfte entfalit.\nIst in den Fallen aa, bb und cc des Buchstabens b die\nc)\n. jamaikanische Steuer von Dividenden, Zinsen oder\nden Lizenzgebühren im Sinne des Artikels 12 Ab-\nsatz 3 auf Grund von Sondermaßnahmen, die nach\njamaikanischem Recht zur Förderung der wirtschaft-\nlichen Entwicklung in Jamaika getroffen worden sind,\nganz ausgesetzt oder auf einen Satz ermäßigt worden,\nder unter den in den Artikeln 10, 11 und 12 vorge-\nsehenen Steuersätzen liegt, so wird auf die deutsche\nEinkommensteuer und Körperschaftsteuer einschlieB-\nlich der Ergänzungsabgabe zur Einkommensteuer und\nKörperschaftsteuer von diesen Dividenden, Zinsen\nund Lizenzgebühren ein Betrag angerechnet, der dem\nin den entsprechenden Artikeln vorgesehenen Steuer-\nsatz entspricht. Der nach dem vorhergehenden Satz\nanzurechnende Betrag darf jedoch den Betrag der\njamaikanischen Steuer nicht übersteigen, der ohne\ndiese Ermäßigung zu zahlen gewesen wäre." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-066", "pdf-015-line-069", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-078", "pdf-015-line-080", "pdf-015-line-082", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-088", "pdf-015-line-089", "pdf-015-line-092", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-110", "pdf-015-line-112", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-119", "pdf-015-line-122", "pdf-015-line-123", "pdf-015-line-127", "pdf-015-line-130", "pdf-015-line-131" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 81.66943537097526, 372.8988556395922, 304.5300979934671, 706.4869187767182 ], "source_line_ids": [ "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-066", "pdf-015-line-069", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-078", "pdf-015-line-080", "pdf-015-line-082", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-088", "pdf-015-line-089", "pdf-015-line-092", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-110", "pdf-015-line-112", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-119", "pdf-015-line-122", "pdf-015-line-123", "pdf-015-line-127", "pdf-015-line-130", "pdf-015-line-131" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00244", "p015-tsv00245", "p015-tsv00246", "p015-tsv00247", "p015-tsv00248", "p015-tsv00249", "p015-tsv00253", "p015-tsv00254", "p015-tsv00255", "p015-tsv00256", "p015-tsv00257", "p015-tsv00258", "p015-tsv00259", "p015-tsv00260", "p015-tsv00262", "p015-tsv00263", "p015-tsv00264", "p015-tsv00265", "p015-tsv00266", "p015-tsv00267", "p015-tsv00269", "p015-tsv00270", "p015-tsv00271", "p015-tsv00272", "p015-tsv00273", "p015-tsv00274", "p015-tsv00276", "p015-tsv00277", "p015-tsv00278", "p015-tsv00279", "p015-tsv00280", "p015-tsv00281", "p015-tsv00282", "p015-tsv00286", "p015-tsv00287", "p015-tsv00288", "p015-tsv00289", "p015-tsv00290", "p015-tsv00291", "p015-tsv00292", "p015-tsv00293", "p015-tsv00294", "p015-tsv00295", "p015-tsv00311", "p015-tsv00312", "p015-tsv00313", "p015-tsv00314", "p015-tsv00315", "p015-tsv00316", "p015-tsv00318", "p015-tsv00319", "p015-tsv00320", "p015-tsv00321", "p015-tsv00322", "p015-tsv00323", "p015-tsv00324", "p015-tsv00326", "p015-tsv00327", "p015-tsv00328", "p015-tsv00329", "p015-tsv00330", "p015-tsv00331", "p015-tsv00332", "p015-tsv00334", "p015-tsv00335", "p015-tsv00336", "p015-tsv00337", "p015-tsv00338", "p015-tsv00339", "p015-tsv00341", "p015-tsv00342", "p015-tsv00343", "p015-tsv00344", "p015-tsv00345", "p015-tsv00346", "p015-tsv00347", "p015-tsv00348", "p015-tsv00350", "p015-tsv00351", "p015-tsv00352", "p015-tsv00353", "p015-tsv00354", "p015-tsv00355", "p015-tsv00356", "p015-tsv00357", "p015-tsv00358", "p015-tsv00359", "p015-tsv00361", "p015-tsv00362", "p015-tsv00363", "p015-tsv00364", "p015-tsv00365", "p015-tsv00366", "p015-tsv00367", "p015-tsv00368", "p015-tsv00370", "p015-tsv00371", "p015-tsv00372", "p015-tsv00373", "p015-tsv00374", "p015-tsv00375", "p015-tsv00377", "p015-tsv00378", "p015-tsv00379", "p015-tsv00380", "p015-tsv00381", "p015-tsv00382", "p015-tsv00383", "p015-tsv00385", "p015-tsv00386", "p015-tsv00387", "p015-tsv00388", "p015-tsv00389", "p015-tsv00390", "p015-tsv00391", "p015-tsv00393", "p015-tsv00299", "p015-tsv00397", "p015-tsv00398", "p015-tsv00399", "p015-tsv00400", "p015-tsv00401", "p015-tsv00402", "p015-tsv00403", "p015-tsv00405", "p015-tsv00406", "p015-tsv00407", "p015-tsv00408", "p015-tsv00409", "p015-tsv00410", "p015-tsv00411", "p015-tsv00412", "p015-tsv00414", "p015-tsv00415", "p015-tsv00416", "p015-tsv00417", "p015-tsv00418", "p015-tsv00419", "p015-tsv00421", "p015-tsv00422", "p015-tsv00423", "p015-tsv00424", "p015-tsv00425", "p015-tsv00426", "p015-tsv00427", "p015-tsv00429", "p015-tsv00430", "p015-tsv00431", "p015-tsv00432", "p015-tsv00433", "p015-tsv00434", "p015-tsv00436", "p015-tsv00437", "p015-tsv00438", "p015-tsv00439", "p015-tsv00440", "p015-tsv00441", "p015-tsv00442", "p015-tsv00443", "p015-tsv00445", "p015-tsv00446", "p015-tsv00447", "p015-tsv00448", "p015-tsv00449", "p015-tsv00450", "p015-tsv00451", "p015-tsv00453", "p015-tsv00454", "p015-tsv00455", "p015-tsv00456", "p015-tsv00457", "p015-tsv00458", "p015-tsv00459", "p015-tsv00461", "p015-tsv00462", "p015-tsv00463", "p015-tsv00464", "p015-tsv00465", "p015-tsv00466", "p015-tsv00467", "p015-tsv00469", "p015-tsv00470", "p015-tsv00471", "p015-tsv00472", "p015-tsv00473", "p015-tsv00474", "p015-tsv00475", "p015-tsv00476", "p015-tsv00477", "p015-tsv00480", "p015-tsv00481", "p015-tsv00482", "p015-tsv00483", "p015-tsv00484", "p015-tsv00485", "p015-tsv00486", "p015-tsv00487", "p015-tsv00303", "p015-tsv00489", "p015-tsv00490", "p015-tsv00491", "p015-tsv00492", "p015-tsv00493", "p015-tsv00494", "p015-tsv00495", "p015-tsv00496", "p015-tsv00498", "p015-tsv00499", "p015-tsv00500", "p015-tsv00501", "p015-tsv00502", "p015-tsv00307", "p015-tsv00506", "p015-tsv00507", "p015-tsv00508", "p015-tsv00509", "p015-tsv00510", "p015-tsv00511", "p015-tsv00512", "p015-tsv00513", "p015-tsv00515", "p015-tsv00516", "p015-tsv00517", "p015-tsv00518", "p015-tsv00519", "p015-tsv00520", "p015-tsv00521", "p015-tsv00523", "p015-tsv00524", "p015-tsv00525", "p015-tsv00526", "p015-tsv00527", "p015-tsv00528", "p015-tsv00529", "p015-tsv00530", "p015-tsv00532", "p015-tsv00533", "p015-tsv00534" ], "text": "(2) Unter Beachtung der jamaikanischen Rechtsvor-\nschriften über die Anrechnung von außerhalb des jamai-\nkanischen Hoheitsgebiets gezahlten Steuern auf die\njamaikanische Steuer (wodurch der hier niedergelegte\nallgemeine Grundsatz nicht berührt wird) gilt folgendes:\na) Die deutsche Steuer, die nach dem Recht der Bundes-\nrepublik Deutschland und in Übereinstimmung mit\ndiesem Abkommen entweder unmittelbar oder im Ab-\nzugswege von den Gewinnen oder Einkünften aus\nQuellen innerhalb der Bundesrepublik Deutschland zu\nzahlen ist (bei Dividenden aber mit Ausnahme der\nSteuer, die von den Gewinnen zu zahlen ist, aus denen\ndie Dividende gezahlt wird), wird auf alle jamaika-\nnischen Steuern angerechnet, die unter Zugrunde-\nlegung derselben Gewinne oder Einkünfte, auf Grund\nderen die deutsche Steuer berechnet wird, ermittelt\nwerden.\nb\nZahlt eine in der Bundesrepublik Deutschland ansäs-\nsige Gesellschaft eine Dividende an eine in Jamaika\nansässige Gesellschaft, die unmittelbar oder mittelbar\nüber mindestens 25 vom Hundert der stimmberech-\ntigten Anteile der erstgenannten Gesellschaft verfügt,\nso ist bei der Anrechnung (neben der deutschen\nSteuer, die nach Buchstabe a angerechnet werden\nkann) die deutsche Steuer zu berücksichtigen, die\nvon der erstgenannten Gesellschaft auf die Gewinne\nzu zahlen ist, aus denen die Dividende gezahlt wird.\nFür die Zwecke dieses Absatzes umfaßt der Ausdruck\nc\n„deutsche Steuer“ nicht die nicht nach dem Gewinn\nberechnete Gewerbesteuer und die Vermögensteuer.\nd\nFür die Zwecke dieses Absatzes gelten Gewinne und\nVergütungen für einen in einem Vertragstaat ausge-\nübten (auch freien) Beruf als Einkünfte aus Quellen\ninnerhalb dieses Staates." }, "pages": [ 15 ], "text": "(2) Unter Beachtung der jamaikanischen Rechtsvor-\nschriften über die Anrechnung von außerhalb des jamai-\nkanischen Hoheitsgebiets gezahlten Steuern auf die\njamaikanische Steuer (wodurch der hier niedergelegte\nallgemeine Grundsatz nicht berührt wird) gilt folgendes:\na) Die deutsche Steuer, die nach dem Recht der Bundes-\nrepublik Deutschland und in Übereinstimmung mit\ndiesem Abkommen entweder unmittelbar oder im Ab-\nzugswege von den Gewinnen oder Einkünften aus\nQuellen innerhalb der Bundesrepublik Deutschland zu\nzahlen ist (bei Dividenden aber mit Ausnahme der\nSteuer, die von den Gewinnen zu zahlen ist, aus denen\ndie Dividende gezahlt wird), wird auf alle jamaika-\nnischen Steuern angerechnet, die unter Zugrunde-\nlegung derselben Gewinne oder Einkünfte, auf Grund\nderen die deutsche Steuer berechnet wird, ermittelt\nwerden.\nb\nZahlt eine in der Bundesrepublik Deutschland ansäs-\nsige Gesellschaft eine Dividende an eine in Jamaika\nansässige Gesellschaft, die unmittelbar oder mittelbar\nüber mindestens 25 vom Hundert der stimmberech-\ntigten Anteile der erstgenannten Gesellschaft verfügt,\nso ist bei der Anrechnung (neben der deutschen\nSteuer, die nach Buchstabe a angerechnet werden\nkann) die deutsche Steuer zu berücksichtigen, die\nvon der erstgenannten Gesellschaft auf die Gewinne\nzu zahlen ist, aus denen die Dividende gezahlt wird.\nFür die Zwecke dieses Absatzes umfaßt der Ausdruck\nc\n„deutsche Steuer“ nicht die nicht nach dem Gewinn\nberechnete Gewerbesteuer und die Vermögensteuer.\nd\nFür die Zwecke dieses Absatzes gelten Gewinne und\nVergütungen für einen in einem Vertragstaat ausge-\nübten (auch freien) Beruf als Einkünfte aus Quellen\ninnerhalb dieses Staates." } ], "title": "Artikel 23\nBefreiung von der Doppelbesteuerung" }, { "body_sha256": "f30004c9cd55e7689c7a62771852cdd597a949af44d4abdd2dc55ed665e7da34", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-137", "pdf-015-line-139", "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007", "pdf-016-line-009", "pdf-016-line-011", "pdf-016-line-012" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 83.0536630891274, 753.5491351529103, 304.80694353709754, 770.9898388687932 ], "source_line_ids": [ "pdf-015-line-137", "pdf-015-line-139" ], "source_page": 15 }, { "bbox": [ 59.52179188054129, 83.32780664255179, 282.65930004666353, 136.4804274909569 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007", "pdf-016-line-009", "pdf-016-line-011", "pdf-016-line-012" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv00543", "p015-tsv00544", "p015-tsv00545", "p015-tsv00546", "p015-tsv00547", "p015-tsv00548", "p015-tsv00552", "p015-tsv00553", "p015-tsv00554", "p015-tsv00555", "p015-tsv00556", "p015-tsv00557", "p015-tsv00558", "p016-tsv00020", "p016-tsv00021", "p016-tsv00022", "p016-tsv00023", "p016-tsv00024", "p016-tsv00026", "p016-tsv00027", "p016-tsv00028", "p016-tsv00029", "p016-tsv00030", "p016-tsv00031", "p016-tsv00032", "p016-tsv00034", "p016-tsv00035", "p016-tsv00036", "p016-tsv00037", "p016-tsv00038", "p016-tsv00039", "p016-tsv00040", "p016-tsv00042", "p016-tsv00043", "p016-tsv00044", "p016-tsv00045", "p016-tsv00046", "p016-tsv00047", "p016-tsv00049", "p016-tsv00050", "p016-tsv00051", "p016-tsv00052", "p016-tsv00053", "p016-tsv00054", "p016-tsv00056", "p016-tsv00057", "p016-tsv00058", "p016-tsv00059", "p016-tsv00060" ], "text": "(1) Die Staatsangehörigen eines Vertragstaats dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung\nunterworfen werden, die anders oder belastender sind\nals die Besteuerung und die damit zusammenhängenden\nVerpflichtungen, denen die Staatsangehörigen des ande-\nren Staates unter gleichen Verhältnissen unterworfen\nsind oder unterworfen werden können." }, "pages": [ 15, 16 ], "text": "(1) Die Staatsangehörigen eines Vertragstaats dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung\nunterworfen werden, die anders oder belastender sind\nals die Besteuerung und die damit zusammenhängenden\nVerpflichtungen, denen die Staatsangehörigen des ande-\nren Staates unter gleichen Verhältnissen unterworfen\nsind oder unterworfen werden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031", "pdf-016-line-033", "pdf-016-line-035" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 59.24494633691087, 144.23185136468268, 282.1056089594027, 260.22637290365014 ], "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031", "pdf-016-line-033", "pdf-016-line-035" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00064", "p016-tsv00065", "p016-tsv00066", "p016-tsv00067", "p016-tsv00068", "p016-tsv00069", "p016-tsv00070", "p016-tsv00071", "p016-tsv00073", "p016-tsv00074", "p016-tsv00075", "p016-tsv00076", "p016-tsv00077", "p016-tsv00078", "p016-tsv00079", "p016-tsv00081", "p016-tsv00082", "p016-tsv00083", "p016-tsv00084", "p016-tsv00085", "p016-tsv00086", "p016-tsv00087", "p016-tsv00088", "p016-tsv00089", "p016-tsv00091", "p016-tsv00092", "p016-tsv00093", "p016-tsv00094", "p016-tsv00095", "p016-tsv00096", "p016-tsv00097", "p016-tsv00098", "p016-tsv00100", "p016-tsv00101", "p016-tsv00102", "p016-tsv00103", "p016-tsv00104", "p016-tsv00105", "p016-tsv00109", "p016-tsv00110", "p016-tsv00111", "p016-tsv00112", "p016-tsv00113", "p016-tsv00114", "p016-tsv00115", "p016-tsv00116", "p016-tsv00118", "p016-tsv00119", "p016-tsv00120", "p016-tsv00121", "p016-tsv00122", "p016-tsv00123", "p016-tsv00124", "p016-tsv00125", "p016-tsv00127", "p016-tsv00128", "p016-tsv00129", "p016-tsv00130", "p016-tsv00132", "p016-tsv00133", "p016-tsv00134", "p016-tsv00135", "p016-tsv00136", "p016-tsv00137", "p016-tsv00138", "p016-tsv00140", "p016-tsv00141", "p016-tsv00142", "p016-tsv00143", "p016-tsv00144", "p016-tsv00145", "p016-tsv00147", "p016-tsv00148", "p016-tsv00149", "p016-tsv00150", "p016-tsv00151", "p016-tsv00152", "p016-tsv00153", "p016-tsv00154", "p016-tsv00156", "p016-tsv00157", "p016-tsv00158" ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter-\nnehmen eines Vertragstaats in dem anderen Vertrag-\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als verpflichte\nsie einen Vertragstaat, den in dem anderen Vertragstaat\nansässigen Personen Steuerfreibeträge, -vergünstigungen\nund -ermäßigungen auf Grund des Personenstands, der\nFamilienlasten oder anderer persönlicher Umstände zu\ngewähren, die er den in seinem Hoheitsgebiet ansässi-\ngen Personen gewährt." }, "pages": [ 16 ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter-\nnehmen eines Vertragstaats in dem anderen Vertrag-\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als verpflichte\nsie einen Vertragstaat, den in dem anderen Vertragstaat\nansässigen Personen Steuerfreibeträge, -vergünstigungen\nund -ermäßigungen auf Grund des Personenstands, der\nFamilienlasten oder anderer persönlicher Umstände zu\ngewähren, die er den in seinem Hoheitsgebiet ansässi-\ngen Personen gewährt." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-055" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.69125524965003, 266.31677737586324, 281.55191787214187, 366.53161460046044 ], "source_line_ids": [ "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-055" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00162", "p016-tsv00163", "p016-tsv00164", "p016-tsv00165", "p016-tsv00166", "p016-tsv00167", "p016-tsv00168", "p016-tsv00170", "p016-tsv00171", "p016-tsv00172", "p016-tsv00173", "p016-tsv00174", "p016-tsv00175", "p016-tsv00176", "p016-tsv00177", "p016-tsv00179", "p016-tsv00180", "p016-tsv00181", "p016-tsv00182", "p016-tsv00183", "p016-tsv00184", "p016-tsv00185", "p016-tsv00187", "p016-tsv00188", "p016-tsv00189", "p016-tsv00190", "p016-tsv00191", "p016-tsv00192", "p016-tsv00193", "p016-tsv00195", "p016-tsv00196", "p016-tsv00197", "p016-tsv00198", "p016-tsv00199", "p016-tsv00200", "p016-tsv00202", "p016-tsv00203", "p016-tsv00204", "p016-tsv00205", "p016-tsv00206", "p016-tsv00207", "p016-tsv00208", "p016-tsv00210", "p016-tsv00211", "p016-tsv00212", "p016-tsv00213", "p016-tsv00214", "p016-tsv00216", "p016-tsv00217", "p016-tsv00218", "p016-tsv00219", "p016-tsv00220", "p016-tsv00221", "p016-tsv00222", "p016-tsv00223", "p016-tsv00225", "p016-tsv00226", "p016-tsv00227", "p016-tsv00228", "p016-tsv00229", "p016-tsv00231", "p016-tsv00232", "p016-tsv00233", "p016-tsv00234", "p016-tsv00235", "p016-tsv00236", "p016-tsv00238", "p016-tsv00239", "p016-tsv00240", "p016-tsv00241", "p016-tsv00242", "p016-tsv00243" ], "text": "(3) Die Unternehmen eines Vertragstaats, deren Kapi-\ntal ganz oder teilweise unmittelbar oder mittelbar einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Vertragstaat\nweder einer Besteuerung noch einer damit zusammen-\nhängenden Verpflichtung unterworfen werden, die\nanders oder belastender sind als die Besteuerung und\ndie damit zusammenhängenden Verpflichtungen, denen\nandere ähnliche Unternehmen des erstgenannten Staates\nunterworfen sind oder unterworfen werden können." }, "pages": [ 16 ], "text": "(3) Die Unternehmen eines Vertragstaats, deren Kapi-\ntal ganz oder teilweise unmittelbar oder mittelbar einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Vertragstaat\nweder einer Besteuerung noch einer damit zusammen-\nhängenden Verpflichtung unterworfen werden, die\nanders oder belastender sind als die Besteuerung und\ndie damit zusammenhängenden Verpflichtungen, denen\nandere ähnliche Unternehmen des erstgenannten Staates\nunterworfen sind oder unterworfen werden können." } ], "title": "Artikel 24\nGleichbehandlung" }, { "body_sha256": "29ff15af74b312b50fa6f2f7c15c9400c600e53af2355bce0f7587acf9684710", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-069", "pdf-016-line-071", "pdf-016-line-072", "pdf-016-line-074" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.41440970601959, 414.14750411049, 280.998226784881, 487.7860309108846 ], "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-069", "pdf-016-line-071", "pdf-016-line-072", "pdf-016-line-074" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00254", "p016-tsv00255", "p016-tsv00256", "p016-tsv00257", "p016-tsv00258", "p016-tsv00259", "p016-tsv00260", "p016-tsv00261", "p016-tsv00263", "p016-tsv00264", "p016-tsv00265", "p016-tsv00266", "p016-tsv00267", "p016-tsv00268", "p016-tsv00269", "p016-tsv00271", "p016-tsv00272", "p016-tsv00273", "p016-tsv00274", "p016-tsv00275", "p016-tsv00276", "p016-tsv00277", "p016-tsv00278", "p016-tsv00280", "p016-tsv00281", "p016-tsv00282", "p016-tsv00283", "p016-tsv00284", "p016-tsv00285", "p016-tsv00286", "p016-tsv00287", "p016-tsv00289", "p016-tsv00290", "p016-tsv00291", "p016-tsv00292", "p016-tsv00293", "p016-tsv00294", "p016-tsv00295", "p016-tsv00296", "p016-tsv00297", "p016-tsv00299", "p016-tsv00300", "p016-tsv00301", "p016-tsv00302", "p016-tsv00303", "p016-tsv00305", "p016-tsv00306", "p016-tsv00307", "p016-tsv00308", "p016-tsv00309", "p016-tsv00310", "p016-tsv00311", "p016-tsv00312", "p016-tsv00314", "p016-tsv00315", "p016-tsv00316", "p016-tsv00317", "p016-tsv00318", "p016-tsv00319", "p016-tsv00320" ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person\nder Auffassung, daß die Maßnahmen eines Vertragstaats\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlihem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaats unterbreiten, in dem sie ansässig ist." }, "pages": [ 16 ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person\nder Auffassung, daß die Maßnahmen eines Vertragstaats\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlihem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaats unterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-079", "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.13756416238917, 493.5995988161789, 280.7213812412505, 557.5488457744163 ], "source_line_ids": [ "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-079", "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00324", "p016-tsv00325", "p016-tsv00326", "p016-tsv00327", "p016-tsv00328", "p016-tsv00329", "p016-tsv00330", "p016-tsv00331", "p016-tsv00333", "p016-tsv00334", "p016-tsv00335", "p016-tsv00336", "p016-tsv00337", "p016-tsv00338", "p016-tsv00339", "p016-tsv00340", "p016-tsv00341", "p016-tsv00342", "p016-tsv00343", "p016-tsv00345", "p016-tsv00346", "p016-tsv00347", "p016-tsv00348", "p016-tsv00349", "p016-tsv00350", "p016-tsv00351", "p016-tsv00352", "p016-tsv00354", "p016-tsv00355", "p016-tsv00356", "p016-tsv00357", "p016-tsv00358", "p016-tsv00359", "p016-tsv00360", "p016-tsv00361", "p016-tsv00363", "p016-tsv00364", "p016-tsv00365", "p016-tsv00366", "p016-tsv00367", "p016-tsv00368", "p016-tsv00369", "p016-tsv00370", "p016-tsv00371", "p016-tsv00373", "p016-tsv00374", "p016-tsv00375", "p016-tsv00376", "p016-tsv00377", "p016-tsv00378", "p016-tsv00380", "p016-tsv00381", "p016-tsv00382" ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine be-\nfriedigende Lösung herbeizuführen, so wird sie sich be-\nmühen, den Fall durch Verständigung mit der zuständi-\ngen Behörde des anderen Vertragstaats so zu regeln, daß\neine diesem Abkommen nicht entsprechende Besteue-\nrung vermieden wird." }, "pages": [ 16 ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine be-\nfriedigende Lösung herbeizuführen, so wird sie sich be-\nmühen, den Fall durch Verständigung mit der zuständi-\ngen Behörde des anderen Vertragstaats so zu regeln, daß\neine diesem Abkommen nicht entsprechende Besteue-\nrung vermieden wird." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098", "pdf-016-line-100" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 51.77011665888941, 563.6392502466293, 280.44453569762015, 626.7579875041105 ], "source_line_ids": [ "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098", "pdf-016-line-100" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00386", "p016-tsv00387", "p016-tsv00388", "p016-tsv00389", "p016-tsv00390", "p016-tsv00391", "p016-tsv00392", "p016-tsv00394", "p016-tsv00395", "p016-tsv00396", "p016-tsv00397", "p016-tsv00398", "p016-tsv00399", "p016-tsv00400", "p016-tsv00401", "p016-tsv00402", "p016-tsv00404", "p016-tsv00405", "p016-tsv00406", "p016-tsv00407", "p016-tsv00408", "p016-tsv00409", "p016-tsv00410", "p016-tsv00412", "p016-tsv00413", "p016-tsv00414", "p016-tsv00415", "p016-tsv00416", "p016-tsv00417", "p016-tsv00418", "p016-tsv00420", "p016-tsv00421", "p016-tsv00422", "p016-tsv00423", "p016-tsv00424", "p016-tsv00425", "p016-tsv00426", "p016-tsv00427", "p016-tsv00429", "p016-tsv00430", "p016-tsv00431", "p016-tsv00432", "p016-tsv00433", "p016-tsv00434", "p016-tsv00435", "p016-tsv00436", "p016-tsv00438", "p016-tsv00439", "p016-tsv00440", "p016-tsv00441", "p016-tsv00442" ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\n. den sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung dieses Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fällen, die in diesem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, "pages": [ 16 ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\n. den sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung dieses Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fällen, die in diesem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-016-line-101", "pdf-016-line-103", "pdf-016-line-105" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 58.41440970601959, 633.4020651101611, 280.44453569762015, 658.0405195659323 ], "source_line_ids": [ "pdf-016-line-101", "pdf-016-line-103", "pdf-016-line-105" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00446", "p016-tsv00447", "p016-tsv00448", "p016-tsv00449", "p016-tsv00450", "p016-tsv00451", "p016-tsv00452", "p016-tsv00454", "p016-tsv00455", "p016-tsv00456", "p016-tsv00457", "p016-tsv00458", "p016-tsv00459", "p016-tsv00460", "p016-tsv00461", "p016-tsv00463", "p016-tsv00464", "p016-tsv00465" ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kön-\nnen zum Zwecke der Anwendung des Abkommens un-\nmittelbar miteinander verkehren." }, "pages": [ 16 ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kön-\nnen zum Zwecke der Anwendung des Abkommens un-\nmittelbar miteinander verkehren." } ], "title": "Artikel 25\nVerständigungsveriahren" }, { "body_sha256": "b96b1aa24650a49d566f5cea14fe2926ee4d9cfb944c2017a4130b84de490af4", "id": "article-26", "label": "26", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-112", "pdf-016-line-113", "pdf-016-line-115", "pdf-016-line-117", "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123", "pdf-017-line-003", "pdf-017-line-005", "pdf-017-line-007" ], "source_page": 16, "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 58.13756416238917, 707.5942650443933, 280.44453569762015, 771.5435120026307 ], "source_line_ids": [ "pdf-016-line-112", "pdf-016-line-113", "pdf-016-line-115", "pdf-016-line-117", "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16 }, { "bbox": [ 81.66943537097526, 81.38995067412036, 304.5300979934671, 107.68942453140414 ], "source_line_ids": [ "pdf-017-line-003", "pdf-017-line-005", "pdf-017-line-007" ], "source_page": 17 } ], "source_word_ids": [ "p016-tsv00478", "p016-tsv00479", "p016-tsv00480", "p016-tsv00481", "p016-tsv00482", "p016-tsv00483", "p016-tsv00484", "p016-tsv00486", "p016-tsv00487", "p016-tsv00488", "p016-tsv00489", "p016-tsv00490", "p016-tsv00491", "p016-tsv00492", "p016-tsv00494", "p016-tsv00495", "p016-tsv00496", "p016-tsv00497", "p016-tsv00498", "p016-tsv00499", "p016-tsv00500", "p016-tsv00502", "p016-tsv00503", "p016-tsv00504", "p016-tsv00505", "p016-tsv00506", "p016-tsv00507", "p016-tsv00509", "p016-tsv00510", "p016-tsv00511", "p016-tsv00512", "p016-tsv00513", "p016-tsv00514", "p016-tsv00515", "p016-tsv00517", "p016-tsv00518", "p016-tsv00519", "p016-tsv00520", "p016-tsv00521", "p016-tsv00522", "p016-tsv00523", "p016-tsv00524", "p016-tsv00526", "p016-tsv00527", "p016-tsv00528", "p016-tsv00529", "p016-tsv00530", "p016-tsv00531", "p016-tsv00532", "p017-tsv00010", "p017-tsv00011", "p017-tsv00012", "p017-tsv00013", "p017-tsv00014", "p017-tsv00016", "p017-tsv00017", "p017-tsv00018", "p017-tsv00019", "p017-tsv00020", "p017-tsv00021", "p017-tsv00022", "p017-tsv00023", "p017-tsv00025" ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens erforderlich sind. Alle so ausge-\ntauschten Informationen sind geheimzuhalten und dürfen\nnur solchen Personen, Behörden oder Gerichten zugäng-\nlich gemacht werden, die mit der Veranlagung oder\nErhebung der unter das Abkommen fallenden Steuern\noder mit Rechtsmittelentscheidungen oder strafrecht-\nlicher Verfolgung in bezug auf diese Steuern befaßt\nsind," }, "pages": [ 16, 17 ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens erforderlich sind. Alle so ausge-\ntauschten Informationen sind geheimzuhalten und dürfen\nnur solchen Personen, Behörden oder Gerichten zugäng-\nlich gemacht werden, die mit der Veranlagung oder\nErhebung der unter das Abkommen fallenden Steuern\noder mit Rechtsmittelentscheidungen oder strafrecht-\nlicher Verfolgung in bezug auf diese Steuern befaßt\nsind," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-017-line-008", "pdf-017-line-010", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-021", "pdf-017-line-022", "pdf-017-line-023", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029", "pdf-017-line-030", "pdf-017-line-031", "pdf-017-line-034", "pdf-017-line-036" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.22312645823612, 116.82503123972377, 305.0837890807279, 250.53709306149295 ], "source_line_ids": [ "pdf-017-line-008", "pdf-017-line-010", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-021", "pdf-017-line-022", "pdf-017-line-023", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029", "pdf-017-line-030", "pdf-017-line-031", "pdf-017-line-034", "pdf-017-line-036" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00029", "p017-tsv00030", "p017-tsv00031", "p017-tsv00032", "p017-tsv00033", "p017-tsv00034", "p017-tsv00035", "p017-tsv00036", "p017-tsv00037", "p017-tsv00038", "p017-tsv00040", "p017-tsv00041", "p017-tsv00042", "p017-tsv00043", "p017-tsv00044", "p017-tsv00048", "p017-tsv00049", "p017-tsv00050", "p017-tsv00051", "p017-tsv00052", "p017-tsv00053", "p017-tsv00055", "p017-tsv00056", "p017-tsv00057", "p017-tsv00058", "p017-tsv00059", "p017-tsv00060", "p017-tsv00061", "p017-tsv00063", "p017-tsv00064", "p017-tsv00065", "p017-tsv00077", "p017-tsv00078", "p017-tsv00079", "p017-tsv00080", "p017-tsv00081", "p017-tsv00082", "p017-tsv00083", "p017-tsv00084", "p017-tsv00069", "p017-tsv00073", "p017-tsv00086", "p017-tsv00087", "p017-tsv00088", "p017-tsv00089", "p017-tsv00090", "p017-tsv00091", "p017-tsv00093", "p017-tsv00094", "p017-tsv00095", "p017-tsv00096", "p017-tsv00097", "p017-tsv00098", "p017-tsv00102", "p017-tsv00103", "p017-tsv00104", "p017-tsv00105", "p017-tsv00106", "p017-tsv00107", "p017-tsv00108", "p017-tsv00131", "p017-tsv00110", "p017-tsv00111", "p017-tsv00112", "p017-tsv00113", "p017-tsv00114", "p017-tsv00115", "p017-tsv00117", "p017-tsv00118", "p017-tsv00119", "p017-tsv00120", "p017-tsv00121", "p017-tsv00122", "p017-tsv00124", "p017-tsv00125", "p017-tsv00126", "p017-tsv00127" ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als\nverpflichte er einen der Vertragstaaten\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaats abweichen;\nAngaben zu übermitteln, die nach den Gesetzen oder\nb\n=\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaats nicht beschafft werden können;\nInformationen zu erteilen, die ein Handels-, Geschäfts-,\nCc\nGewerbe- oder Berufsgeheimnis oder ein Geschäfts-\nverfahren preisgeben würden oder deren Erteilung\nder öffentlichen Ordnung widerspräche." }, "pages": [ 17 ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als\nverpflichte er einen der Vertragstaaten\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaats abweichen;\nAngaben zu übermitteln, die nach den Gesetzen oder\nb\n=\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaats nicht beschafft werden können;\nInformationen zu erteilen, die ein Handels-, Geschäfts-,\nCc\nGewerbe- oder Berufsgeheimnis oder ein Geschäfts-\nverfahren preisgeben würden oder deren Erteilung\nder öffentlichen Ordnung widerspräche." } ], "title": "Artikel 26\nAustausch von Informationen" }, { "body_sha256": "2242429165931e34c87394e6e3cf21f031ef467c7668f3976ee4f6c1b71cf225", "id": "article-27", "label": "27", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-017-line-042", "pdf-017-line-043", "pdf-017-line-046", "pdf-017-line-047" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.49997200186654, 292.06257809930946, 305.36063462435834, 326.6671489641565 ], "source_line_ids": [ "pdf-017-line-042", "pdf-017-line-043", "pdf-017-line-046", "pdf-017-line-047" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00145", "p017-tsv00146", "p017-tsv00147", "p017-tsv00148", "p017-tsv00149", "p017-tsv00150", "p017-tsv00151", "p017-tsv00153", "p017-tsv00154", "p017-tsv00155", "p017-tsv00156", "p017-tsv00157", "p017-tsv00158", "p017-tsv00160", "p017-tsv00161", "p017-tsv00162", "p017-tsv00163", "p017-tsv00164", "p017-tsv00165", "p017-tsv00166", "p017-tsv00168" ], "text": "(1) Dieses Abkommen berührt nicht die diplomatischen\nund konsularischen Vorrechte nach den allgemeinen\nRegeln des Völkerrechts oder auf Grund besonderer\nUbereinkünfte." }, "pages": [ 17 ], "text": "(1) Dieses Abkommen berührt nicht die diplomatischen\nund konsularischen Vorrechte nach den allgemeinen\nRegeln des Völkerrechts oder auf Grund besonderer\nUbereinkünfte." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-053", "pdf-017-line-054", "pdf-017-line-057", "pdf-017-line-059" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 82.77681754549697, 336.07959223939497, 305.36063462435834, 389.23221308780006 ], "source_line_ids": [ "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-053", "pdf-017-line-054", "pdf-017-line-057", "pdf-017-line-059" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00172", "p017-tsv00173", "p017-tsv00174", "p017-tsv00175", "p017-tsv00176", "p017-tsv00177", "p017-tsv00178", "p017-tsv00179", "p017-tsv00181", "p017-tsv00182", "p017-tsv00183", "p017-tsv00184", "p017-tsv00185", "p017-tsv00186", "p017-tsv00187", "p017-tsv00189", "p017-tsv00190", "p017-tsv00191", "p017-tsv00192", "p017-tsv00193", "p017-tsv00194", "p017-tsv00196", "p017-tsv00197", "p017-tsv00198", "p017-tsv00199", "p017-tsv00200", "p017-tsv00201", "p017-tsv00203", "p017-tsv00204", "p017-tsv00205", "p017-tsv00206", "p017-tsv00207", "p017-tsv00208", "p017-tsv00210" ], "text": "(2) Soweit Einkünfte oder Vermögen wegen der einer\nPerson nach den allgemeinen Regeln des Völkerrechts\noder auf Grund besonderer internationaler Ubereinkiinfte\nzustehenden Vorrechte im Empfangsstaat nicht besteuert\nwerden, steht das Besteuerungsrecht dem Entsendestaat\nzu." }, "pages": [ 17 ], "text": "(2) Soweit Einkünfte oder Vermögen wegen der einer\nPerson nach den allgemeinen Regeln des Völkerrechts\noder auf Grund besonderer internationaler Ubereinkiinfte\nzustehenden Vorrechte im Empfangsstaat nicht besteuert\nwerden, steht das Besteuerungsrecht dem Entsendestaat\nzu." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-017-line-061", "pdf-017-line-062", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-069", "pdf-017-line-071", "pdf-017-line-072", "pdf-017-line-075", "pdf-017-line-076" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.0536630891274, 398.64465636303845, 305.91432571161926, 481.4187898717527 ], "source_line_ids": [ "pdf-017-line-061", "pdf-017-line-062", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-069", "pdf-017-line-071", "pdf-017-line-072", "pdf-017-line-075", "pdf-017-line-076" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00214", "p017-tsv00215", "p017-tsv00216", "p017-tsv00217", "p017-tsv00218", "p017-tsv00219", "p017-tsv00220", "p017-tsv00222", "p017-tsv00223", "p017-tsv00224", "p017-tsv00225", "p017-tsv00226", "p017-tsv00227", "p017-tsv00229", "p017-tsv00230", "p017-tsv00231", "p017-tsv00232", "p017-tsv00233", "p017-tsv00234", "p017-tsv00235", "p017-tsv00237", "p017-tsv00238", "p017-tsv00239", "p017-tsv00240", "p017-tsv00241", "p017-tsv00242", "p017-tsv00243", "p017-tsv00244", "p017-tsv00245", "p017-tsv00246", "p017-tsv00248", "p017-tsv00249", "p017-tsv00250", "p017-tsv00251", "p017-tsv00252", "p017-tsv00253", "p017-tsv00254", "p017-tsv00256", "p017-tsv00257", "p017-tsv00258", "p017-tsv00259", "p017-tsv00260", "p017-tsv00261", "p017-tsv00262", "p017-tsv00264", "p017-tsv00265", "p017-tsv00266", "p017-tsv00267", "p017-tsv00268", "p017-tsv00269", "p017-tsv00270", "p017-tsv00271", "p017-tsv00272", "p017-tsv00274", "p017-tsv00275", "p017-tsv00276", "p017-tsv00277", "p017-tsv00278", "p017-tsv00279", "p017-tsv00280", "p017-tsv00281", "p017-tsv00282", "p017-tsv00284", "p017-tsv00285", "p017-tsv00286" ], "text": "(3) Für Zwecke dieses Abkommens gelten Personen,\ndie Mitglieder einer diplomatischen oder konsularischen\nVertretung eines Vertragstaats in dem anderen Vertrag-\nstaat oder in einem dritten Staat sind, sowie die mit\nihnen verbundenen Personen als im Entsendestaat an-\nsässig, wenn sie die Staatsangehörigkeit des Entsende-\nstaats besitzen und dort zu den Steuern vom Einkommen\nund vom Vermögen wie in diesem Staat ansässige Per-\nsonen herangezogen werden." }, "pages": [ 17 ], "text": "(3) Für Zwecke dieses Abkommens gelten Personen,\ndie Mitglieder einer diplomatischen oder konsularischen\nVertretung eines Vertragstaats in dem anderen Vertrag-\nstaat oder in einem dritten Staat sind, sowie die mit\nihnen verbundenen Personen als im Entsendestaat an-\nsässig, wenn sie die Staatsangehörigkeit des Entsende-\nstaats besitzen und dort zu den Steuern vom Einkommen\nund vom Vermögen wie in diesem Staat ansässige Per-\nsonen herangezogen werden." } ], "title": "Artikel 27\nDipiomatische und konsularische Vorrechte" }, { "body_sha256": "791baa464ce9af3e14b373d6a7d3b2b7583c4c340e3e0155ea22c975ee2e8370", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-083", "pdf-017-line-085", "pdf-017-line-087", "pdf-017-line-089", "pdf-017-line-091" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.33050863275781, 522.9442749095692, 306.1911712552496, 568.0686353173298 ], "source_line_ids": [ "pdf-017-line-083", "pdf-017-line-085", "pdf-017-line-087", "pdf-017-line-089", "pdf-017-line-091" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00298", "p017-tsv00299", "p017-tsv00300", "p017-tsv00301", "p017-tsv00302", "p017-tsv00303", "p017-tsv00304", "p017-tsv00305", "p017-tsv00307", "p017-tsv00308", "p017-tsv00309", "p017-tsv00310", "p017-tsv00311", "p017-tsv00312", "p017-tsv00313", "p017-tsv00315", "p017-tsv00316", "p017-tsv00317", "p017-tsv00318", "p017-tsv00319", "p017-tsv00320", "p017-tsv00321", "p017-tsv00323", "p017-tsv00324", "p017-tsv00325", "p017-tsv00326", "p017-tsv00327", "p017-tsv00328", "p017-tsv00329", "p017-tsv00331", "p017-tsv00332", "p017-tsv00333", "p017-tsv00334" ], "text": "Dieses Abkommen gilt auch für das Land Berlin,\nsofern nicht die Regierung der Bundesrepublik Deutsch-\nland gegenüber der Regierung von Jamaika innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt." }, "pages": [ 17 ], "text": "Dieses Abkommen gilt auch für das Land Berlin,\nsofern nicht die Regierung der Bundesrepublik Deutsch-\nland gegenüber der Regierung von Jamaika innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt." } ], "title": "Artikel 28\nLand Berlin" }, { "body_sha256": "584c6ef2c2e3ed7e4c3f343429ff219922cae50547f1b8ce308a6bd76f3fc30c", "id": "article-29", "label": "29", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-097", "pdf-017-line-099", "pdf-017-line-100", "pdf-017-line-102", "pdf-017-line-105", "pdf-017-line-106", "pdf-017-line-108", "pdf-017-line-109", "pdf-017-line-112", "pdf-017-line-114", "pdf-017-line-115", "pdf-017-line-118", "pdf-017-line-119", "pdf-017-line-121", "pdf-017-line-122", "pdf-017-line-124", "pdf-017-line-126", "pdf-017-line-127" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 83.60735417638824, 609.5941203551463, 306.46801679888006, 768.775146333443 ], "source_line_ids": [ "pdf-017-line-097", "pdf-017-line-099", "pdf-017-line-100", "pdf-017-line-102", "pdf-017-line-105", "pdf-017-line-106", "pdf-017-line-108", "pdf-017-line-109", "pdf-017-line-112", "pdf-017-line-114", "pdf-017-line-115", "pdf-017-line-118", "pdf-017-line-119", "pdf-017-line-121", "pdf-017-line-122", "pdf-017-line-124", "pdf-017-line-126", "pdf-017-line-127" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00345", "p017-tsv00346", "p017-tsv00347", "p017-tsv00348", "p017-tsv00349", "p017-tsv00350", "p017-tsv00351", "p017-tsv00352", "p017-tsv00354", "p017-tsv00355", "p017-tsv00356", "p017-tsv00357", "p017-tsv00358", "p017-tsv00359", "p017-tsv00360", "p017-tsv00361", "p017-tsv00362", "p017-tsv00364", "p017-tsv00365", "p017-tsv00366", "p017-tsv00367", "p017-tsv00368", "p017-tsv00369", "p017-tsv00371", "p017-tsv00372", "p017-tsv00373", "p017-tsv00374", "p017-tsv00375", "p017-tsv00376", "p017-tsv00377", "p017-tsv00379", "p017-tsv00380", "p017-tsv00381", "p017-tsv00382", "p017-tsv00383", "p017-tsv00384", "p017-tsv00385", "p017-tsv00387", "p017-tsv00388", "p017-tsv00389", "p017-tsv00393", "p017-tsv00394", "p017-tsv00395", "p017-tsv00396", "p017-tsv00397", "p017-tsv00398", "p017-tsv00399", "p017-tsv00400", "p017-tsv00402", "p017-tsv00403", "p017-tsv00404", "p017-tsv00405", "p017-tsv00406", "p017-tsv00407", "p017-tsv00408", "p017-tsv00409", "p017-tsv00410", "p017-tsv00411", "p017-tsv00412", "p017-tsv00414", "p017-tsv00415", "p017-tsv00416", "p017-tsv00417", "p017-tsv00421", "p017-tsv00422", "p017-tsv00423", "p017-tsv00424", "p017-tsv00425", "p017-tsv00426", "p017-tsv00427", "p017-tsv00428", "p017-tsv00429", "p017-tsv00430", "p017-tsv00431", "p017-tsv00432", "p017-tsv00434", "p017-tsv00435", "p017-tsv00436", "p017-tsv00437", "p017-tsv00438", "p017-tsv00439", "p017-tsv00441", "p017-tsv00442", "p017-tsv00454", "p017-tsv00455", "p017-tsv00456", "p017-tsv00457", "p017-tsv00458", "p017-tsv00459", "p017-tsv00460", "p017-tsv00461", "p017-tsv00450", "p017-tsv00446", "p017-tsv00463", "p017-tsv00464", "p017-tsv00465", "p017-tsv00466", "p017-tsv00467", "p017-tsv00468", "p017-tsv00469", "p017-tsv00471", "p017-tsv00472", "p017-tsv00473", "p017-tsv00474", "p017-tsv00475", "p017-tsv00476", "p017-tsv00477", "p017-tsv00478", "p017-tsv00480" ], "text": "Dieses Abkommen tritt einen Monat nach dem Da-\ntum in Kraft, an dem die Bevollmächtigten der Ver-\ntragstaaten in Kingston Urkunden ausgetauscht haben,\nin denen bestätigt wird, daß die verfassungsrechtlichen\nVoraussetzungen für das Inkrafttreten erfüllt sind, und\nist anzuwenden: :\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie fiir die am oder nach dem 1. Januar 1973 begin-\nnenden Veranlagungszeiträume erhoben werden;\nb) in Jamaika auf die Steuern, die für die am oder nach\ndem 1. Januar 1973 beginnenden Veranlagungsjahre\nerhoben werden;\nin beiden Vertragstaaten auf die im Abzugsweg er-\n~\nc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember 1972 gezahlt\nwerden." }, "pages": [ 17 ], "text": "Dieses Abkommen tritt einen Monat nach dem Da-\ntum in Kraft, an dem die Bevollmächtigten der Ver-\ntragstaaten in Kingston Urkunden ausgetauscht haben,\nin denen bestätigt wird, daß die verfassungsrechtlichen\nVoraussetzungen für das Inkrafttreten erfüllt sind, und\nist anzuwenden: :\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie fiir die am oder nach dem 1. Januar 1973 begin-\nnenden Veranlagungszeiträume erhoben werden;\nb) in Jamaika auf die Steuern, die für die am oder nach\ndem 1. Januar 1973 beginnenden Veranlagungsjahre\nerhoben werden;\nin beiden Vertragstaaten auf die im Abzugsweg er-\n~\nc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember 1972 gezahlt\nwerden." } ], "title": "Artikel 29\nInkrafttreten" }, { "body_sha256": "c9f92b3232f192c8649e72fdd2c726f38197141acc573f348946eccd30c1a7ca", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-018-line-007", "pdf-018-line-009", "pdf-018-line-011", "pdf-018-line-013", "pdf-018-line-015", "pdf-018-line-017", "pdf-018-line-019", "pdf-018-line-023", "pdf-018-line-025", "pdf-018-line-027", "pdf-018-line-028", "pdf-018-line-030", "pdf-018-line-032", "pdf-018-line-035", "pdf-018-line-037", "pdf-018-line-038", "pdf-018-line-040", "pdf-018-line-041", "pdf-018-line-044", "pdf-018-line-046", "pdf-018-line-048", "pdf-018-line-050" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 60.075482967802145, 104.09054916146005, 283.2129911339244, 297.0456363038474 ], "source_line_ids": [ "pdf-018-line-007", "pdf-018-line-009", "pdf-018-line-011", "pdf-018-line-013", "pdf-018-line-015", "pdf-018-line-017", "pdf-018-line-019", "pdf-018-line-023", "pdf-018-line-025", "pdf-018-line-027", "pdf-018-line-028", "pdf-018-line-030", "pdf-018-line-032", "pdf-018-line-035", "pdf-018-line-037", "pdf-018-line-038", "pdf-018-line-040", "pdf-018-line-041", "pdf-018-line-044", "pdf-018-line-046", "pdf-018-line-048", "pdf-018-line-050" ], "source_page": 18 } ], "source_word_ids": [ "p018-tsv00027", "p018-tsv00028", "p018-tsv00029", "p018-tsv00030", "p018-tsv00031", "p018-tsv00032", "p018-tsv00033", "p018-tsv00034", "p018-tsv00036", "p018-tsv00037", "p018-tsv00038", "p018-tsv00039", "p018-tsv00040", "p018-tsv00041", "p018-tsv00042", "p018-tsv00043", "p018-tsv00045", "p018-tsv00046", "p018-tsv00047", "p018-tsv00048", "p018-tsv00049", "p018-tsv00050", "p018-tsv00051", "p018-tsv00052", "p018-tsv00054", "p018-tsv00055", "p018-tsv00056", "p018-tsv00057", "p018-tsv00058", "p018-tsv00059", "p018-tsv00060", "p018-tsv00061", "p018-tsv00063", "p018-tsv00064", "p018-tsv00065", "p018-tsv00066", "p018-tsv00067", "p018-tsv00068", "p018-tsv00070", "p018-tsv00071", "p018-tsv00072", "p018-tsv00073", "p018-tsv00074", "p018-tsv00075", "p018-tsv00076", "p018-tsv00078", "p018-tsv00079", "p018-tsv00080", "p018-tsv00081", "p018-tsv00082", "p018-tsv00083", "p018-tsv00084", "p018-tsv00088", "p018-tsv00089", "p018-tsv00090", "p018-tsv00091", "p018-tsv00092", "p018-tsv00093", "p018-tsv00094", "p018-tsv00095", "p018-tsv00097", "p018-tsv00098", "p018-tsv00099", "p018-tsv00100", "p018-tsv00101", "p018-tsv00102", "p018-tsv00104", "p018-tsv00105", "p018-tsv00106", "p018-tsv00107", "p018-tsv00108", "p018-tsv00109", "p018-tsv00110", "p018-tsv00112", "p018-tsv00113", "p018-tsv00114", "p018-tsv00115", "p018-tsv00118", "p018-tsv00119", "p018-tsv00120", "p018-tsv00121", "p018-tsv00122", "p018-tsv00123", "p018-tsv00124", "p018-tsv00125", "p018-tsv00126", "p018-tsv00179", "p018-tsv00128", "p018-tsv00129", "p018-tsv00130", "p018-tsv00131", "p018-tsv00132", "p018-tsv00133", "p018-tsv00134", "p018-tsv00136", "p018-tsv00137", "p018-tsv00138", "p018-tsv00139", "p018-tsv00140", "p018-tsv00141", "p018-tsv00142", "p018-tsv00144", "p018-tsv00147", "p018-tsv00148", "p018-tsv00149", "p018-tsv00150", "p018-tsv00151", "p018-tsv00152", "p018-tsv00153", "p018-tsv00154", "p018-tsv00187", "p018-tsv00183", "p018-tsv00156", "p018-tsv00157", "p018-tsv00158", "p018-tsv00159", "p018-tsv00160", "p018-tsv00161", "p018-tsv00162", "p018-tsv00164", "p018-tsv00165", "p018-tsv00166", "p018-tsv00167", "p018-tsv00168", "p018-tsv00169", "p018-tsv00170", "p018-tsv00171", "p018-tsv00173", "p018-tsv00174", "p018-tsv00175" ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,\njedoch kann jeder der Vertragstaaten bis zum dreißig-\nsten Juni eines jeden Kalenderjahrs nach Ablauf von\nfünf Jahren, vom Tage des Inkrafttretens an gerechnet,\ndas Abkommen gegenüber dem anderen Vertragstaat\nauf diplomatischem Wege schriftlich kündigen; in diesem\nFall ist das Abkommen nicht mehr anzuwenden\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie für die Veranlagungszeiträume erhoben werden,\nwelche auf den Veranlagungszeitraum folgen, in dem\ndie Kündigung ausgesprochen wird;\nin Jamaika auf die Steuern, die für die Veranlagungs-\nb\njahre erhoben werden, welche auf das Veranlagungs-\njahr folgen, in dem die Kündigung ausgesprochen\nwird;\nin beiden Vertragstaaten auf die im Abzugsweg er-\n~\nCc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember des Kündi-\ngungsjahrs gezahlt werden." }, "pages": [ 18 ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,\njedoch kann jeder der Vertragstaaten bis zum dreißig-\nsten Juni eines jeden Kalenderjahrs nach Ablauf von\nfünf Jahren, vom Tage des Inkrafttretens an gerechnet,\ndas Abkommen gegenüber dem anderen Vertragstaat\nauf diplomatischem Wege schriftlich kündigen; in diesem\nFall ist das Abkommen nicht mehr anzuwenden\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie für die Veranlagungszeiträume erhoben werden,\nwelche auf den Veranlagungszeitraum folgen, in dem\ndie Kündigung ausgesprochen wird;\nin Jamaika auf die Steuern, die für die Veranlagungs-\nb\njahre erhoben werden, welche auf das Veranlagungs-\njahr folgen, in dem die Kündigung ausgesprochen\nwird;\nin beiden Vertragstaaten auf die im Abzugsweg er-\n~\nCc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember des Kündi-\ngungsjahrs gezahlt werden." } ], "title": "Artikel 30\nAußerkrafttreten" } ], "en": [ { "body_sha256": "67b6f6db973c2e6f7235a2f03eb309a243404dee21661c99abf4a21dafbaa4ce", "id": "article-1", "label": "1", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-031", "pdf-002-line-033" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.33211385907606, 390.61639592239396, 519.639085394307, 408.05709963827695 ], "source_line_ids": [ "pdf-002-line-031", "pdf-002-line-033" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00461", "p002-tsv00462", "p002-tsv00463", "p002-tsv00464", "p002-tsv00465", "p002-tsv00466", "p002-tsv00467", "p002-tsv00468", "p002-tsv00469", "p002-tsv00471", "p002-tsv00472", "p002-tsv00473", "p002-tsv00474", "p002-tsv00475", "p002-tsv00476", "p002-tsv00477", "p002-tsv00478", "p002-tsv00479" ], "text": "(1) This Agreement shall apply to persons who are\nresidents of one or both of the Contracting States." }, "pages": [ 2 ], "text": "(1) This Agreement shall apply to persons who are\nresidents of one or both of the Contracting States." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-035", "pdf-002-line-037", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.05526831544563, 413.59383097665244, 519.9159309379374, 495.26061821769156 ], "source_line_ids": [ "pdf-002-line-035", "pdf-002-line-037", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00483", "p002-tsv00484", "p002-tsv00485", "p002-tsv00486", "p002-tsv00487", "p002-tsv00488", "p002-tsv00489", "p002-tsv00490", "p002-tsv00492", "p002-tsv00493", "p002-tsv00494", "p002-tsv00495", "p002-tsv00496", "p002-tsv00497", "p002-tsv00498", "p002-tsv00499", "p002-tsv00500", "p002-tsv00502", "p002-tsv00503", "p002-tsv00504", "p002-tsv00505", "p002-tsv00506", "p002-tsv00508", "p002-tsv00509", "p002-tsv00510", "p002-tsv00511", "p002-tsv00512", "p002-tsv00513", "p002-tsv00514", "p002-tsv00515", "p002-tsv00516", "p002-tsv00517", "p002-tsv00519", "p002-tsv00520", "p002-tsv00521", "p002-tsv00522", "p002-tsv00523", "p002-tsv00524", "p002-tsv00525", "p002-tsv00527", "p002-tsv00528", "p002-tsv00529", "p002-tsv00530", "p002-tsv00531", "p002-tsv00532", "p002-tsv00533", "p002-tsv00535", "p002-tsv00536", "p002-tsv00537", "p002-tsv00538", "p002-tsv00539", "p002-tsv00540", "p002-tsv00541", "p002-tsv00542", "p002-tsv00543", "p002-tsv00544", "p002-tsv00545", "p002-tsv00547", "p002-tsv00548", "p002-tsv00549", "p002-tsv00550", "p002-tsv00551", "p002-tsv00552", "p002-tsv00554" ], "text": "(2) This Agreement shall not apply to companies\nentitled to any special tax benefit under the Jamaica\nInternational Business Companies (Exemption from\nIncome Tax) Law, 1956 (as in effect on 23rd August,\n1956) as supplemented by the Jamaica International\nBusiness Companies (Exemption from Income Tax) Regu-\nlations, 1964 (as in effect on 14th March, 1964) or any\nsubstantially similar law subsequently enacted by\nJamaica." }, "pages": [ 2 ], "text": "(2) This Agreement shall not apply to companies\nentitled to any special tax benefit under the Jamaica\nInternational Business Companies (Exemption from\nIncome Tax) Law, 1956 (as in effect on 23rd August,\n1956) as supplemented by the Jamaica International\nBusiness Companies (Exemption from Income Tax) Regu-\nlations, 1964 (as in effect on 14th March, 1964) or any\nsubstantially similar law subsequently enacted by\nJamaica." } ], "title": "Article 1\nPersonal Scope" }, { "body_sha256": "d3ce9cac0d91fb02469f58aabfe7e8ff91b8a7abfc5cb85c6a17cc63f3b50467", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.33211385907606, 538.7239592239395, 519.639085394307, 573.6053666557053 ], "source_line_ids": [ "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00566", "p002-tsv00567", "p002-tsv00568", "p002-tsv00569", "p002-tsv00570", "p002-tsv00571", "p002-tsv00572", "p002-tsv00573", "p002-tsv00574", "p002-tsv00575", "p002-tsv00577", "p002-tsv00578", "p002-tsv00579", "p002-tsv00580", "p002-tsv00581", "p002-tsv00582", "p002-tsv00583", "p002-tsv00584", "p002-tsv00585", "p002-tsv00587", "p002-tsv00588", "p002-tsv00589", "p002-tsv00590", "p002-tsv00591", "p002-tsv00592", "p002-tsv00593", "p002-tsv00594", "p002-tsv00595", "p002-tsv00597", "p002-tsv00598", "p002-tsv00599", "p002-tsv00600", "p002-tsv00601", "p002-tsv00602", "p002-tsv00603", "p002-tsv00604", "p002-tsv00605", "p002-tsv00606" ], "text": "(1) This Agreement shall apply to taxes on income and\non capital imposed on behalf of each Contracting State\nor of its Laender, political subdivisions or local authori-\nties, irrespective of the manner in which they are levied." }, "pages": [ 2 ], "text": "(1) This Agreement shall apply to taxes on income and\non capital imposed on behalf of each Contracting State\nor of its Laender, political subdivisions or local authori-\nties, irrespective of the manner in which they are levied." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-072", "pdf-002-line-074" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 297.05526831544563, 589.3850509700757, 519.639085394307, 635.0630845116738 ], "source_line_ids": [ "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-072", "pdf-002-line-074" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00610", "p002-tsv00611", "p002-tsv00612", "p002-tsv00613", "p002-tsv00614", "p002-tsv00615", "p002-tsv00616", "p002-tsv00617", "p002-tsv00618", "p002-tsv00619", "p002-tsv00620", "p002-tsv00622", "p002-tsv00623", "p002-tsv00624", "p002-tsv00625", "p002-tsv00626", "p002-tsv00627", "p002-tsv00628", "p002-tsv00629", "p002-tsv00630", "p002-tsv00631", "p002-tsv00633", "p002-tsv00634", "p002-tsv00635", "p002-tsv00636", "p002-tsv00637", "p002-tsv00638", "p002-tsv00639", "p002-tsv00640", "p002-tsv00641", "p002-tsv00642", "p002-tsv00644", "p002-tsv00645", "p002-tsv00646", "p002-tsv00647", "p002-tsv00648", "p002-tsv00649", "p002-tsv00650", "p002-tsv00651", "p002-tsv00652", "p002-tsv00653", "p002-tsv00655", "p002-tsv00656", "p002-tsv00657", "p002-tsv00658", "p002-tsv00659", "p002-tsv00660", "p002-tsv00661", "p002-tsv00662", "p002-tsv00663" ], "text": "(2) There shall be regarded as taxes on income and on\ncapital all taxes imposed on total income, on total capi-\ntal, or on elements of income or of capital, including\ntaxes on gains from the alienation of movable or immov-\nable property, as well as taxes on capital appreciation." }, "pages": [ 2 ], "text": "(2) There shall be regarded as taxes on income and on\ncapital all taxes imposed on total income, on total capi-\ntal, or on elements of income or of capital, including\ntaxes on gains from the alienation of movable or immov-\nable property, as well as taxes on capital appreciation." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-line-077", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-002-line-088", "pdf-002-line-090", "pdf-002-line-092", "pdf-002-line-094", "pdf-002-line-096", "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-017", "pdf-003-line-019" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 297.33211385907606, 659.1478658336073, 519.3622398506766, 767.9446366326866 ], "source_line_ids": [ "pdf-002-line-077", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-002-line-088", "pdf-002-line-090", "pdf-002-line-092", "pdf-002-line-094", "pdf-002-line-096" ], "source_page": 2 }, { "bbox": [ 317.81868408772743, 80.55944097336403, 539.848810079328, 182.1584610325551 ], "source_line_ids": [ "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-017", "pdf-003-line-019" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00667", "p002-tsv00668", "p002-tsv00669", "p002-tsv00670", "p002-tsv00671", "p002-tsv00672", "p002-tsv00673", "p002-tsv00674", "p002-tsv00675", "p002-tsv00677", "p002-tsv00678", "p002-tsv00679", "p002-tsv00680", "p002-tsv00682", "p002-tsv00683", "p002-tsv00684", "p002-tsv00685", "p002-tsv00686", "p002-tsv00687", "p002-tsv00688", "p002-tsv00692", "p002-tsv00693", "p002-tsv00694", "p002-tsv00695", "p002-tsv00696", "p002-tsv00698", "p002-tsv00699", "p002-tsv00700", "p002-tsv00701", "p002-tsv00705", "p002-tsv00706", "p002-tsv00707", "p002-tsv00708", "p002-tsv00709", "p002-tsv00711", "p002-tsv00712", "p002-tsv00713", "p002-tsv00714", "p002-tsv00717", "p002-tsv00718", "p002-tsv00719", "p002-tsv00720", "p002-tsv00721", "p002-tsv00724", "p002-tsv00725", "p002-tsv00726", "p002-tsv00727", "p002-tsv00731", "p002-tsv00732", "p002-tsv00733", "p002-tsv00734", "p002-tsv00735", "p002-tsv00736", "p003-tsv00544", "p003-tsv00545", "p003-tsv00546", "p003-tsv00548", "p003-tsv00549", "p003-tsv00550", "p003-tsv00551", "p003-tsv00552", "p003-tsv00553", "p003-tsv00557", "p003-tsv00558", "p003-tsv00559", "p003-tsv00560", "p003-tsv00561", "p003-tsv00562", "p003-tsv00563", "p003-tsv00564", "p003-tsv00566", "p003-tsv00567", "p003-tsv00568", "p003-tsv00569", "p003-tsv00570", "p003-tsv00571", "p003-tsv00572", "p003-tsv00574", "p003-tsv00575", "p003-tsv00579", "p003-tsv00580", "p003-tsv00581", "p003-tsv00582", "p003-tsv00584", "p003-tsv00585", "p003-tsv00586", "p003-tsv00587", "p003-tsv00588", "p003-tsv00589" ], "text": "(3) The existing taxes to which this Agreement shall\napply are, in particular:\n(a) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Kérperschaftsteuer (corporation tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Vermögensteuer (capital tax), and\nthe Gewerbesteuer (trade tax)\n(hereinafter referred to as “German tax\");\n(b) in Jamaica:\n(aa) the income tax, including surtax;\n(bb) the company profits tax, the additional company\nprofits tax and the investment company profits\ntax; and\n(cc) the transfer tax\n(hereinafter referred to as “Jamaican tax“)." }, "pages": [ 2, 3 ], "text": "(3) The existing taxes to which this Agreement shall\napply are, in particular:\n(a) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Kérperschaftsteuer (corporation tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Vermögensteuer (capital tax), and\nthe Gewerbesteuer (trade tax)\n(hereinafter referred to as “German tax\");\n(b) in Jamaica:\n(aa) the income tax, including surtax;\n(bb) the company profits tax, the additional company\nprofits tax and the investment company profits\ntax; and\n(cc) the transfer tax\n(hereinafter referred to as “Jamaican tax“)." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 317.26499300046663, 187.14151923709306, 539.5719645356976, 214.54833936205196 ], "source_line_ids": [ "pdf-003-line-021", "pdf-003-line-023", "pdf-003-line-025" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00593", "p003-tsv00594", "p003-tsv00595", "p003-tsv00596", "p003-tsv00597", "p003-tsv00598", "p003-tsv00599", "p003-tsv00600", "p003-tsv00601", "p003-tsv00602", "p003-tsv00604", "p003-tsv00605", "p003-tsv00606", "p003-tsv00607", "p003-tsv00608", "p003-tsv00609", "p003-tsv00611", "p003-tsv00612", "p003-tsv00613", "p003-tsv00614", "p003-tsv00615", "p003-tsv00616", "p003-tsv00617", "p003-tsv00618", "p003-tsv00619", "p003-tsv00620", "p003-tsv00621" ], "text": "(4) This Agreement shall also apply to any identical or\nsubstantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes." }, "pages": [ 3 ], "text": "(4) This Agreement shall also apply to any identical or\nsubstantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-033" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 317.26499300046663, 226.17547517264057, 539.5719645356976, 261.8873923051628 ], "source_line_ids": [ "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-033" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00625", "p003-tsv00626", "p003-tsv00627", "p003-tsv00628", "p003-tsv00629", "p003-tsv00630", "p003-tsv00631", "p003-tsv00632", "p003-tsv00633", "p003-tsv00635", "p003-tsv00636", "p003-tsv00637", "p003-tsv00638", "p003-tsv00639", "p003-tsv00640", "p003-tsv00641", "p003-tsv00642", "p003-tsv00643", "p003-tsv00644", "p003-tsv00646", "p003-tsv00647", "p003-tsv00648", "p003-tsv00649", "p003-tsv00650", "p003-tsv00651", "p003-tsv00652", "p003-tsv00653", "p003-tsv00654", "p003-tsv00655", "p003-tsv00657", "p003-tsv00658", "p003-tsv00659" ], "text": "(5) The provisions of this Agreement in respect of\ntaxation of income or capital shall likewise apply to the\nGerman trade tax, computed on a basis other than in-\ncome or capital." }, "pages": [ 3 ], "text": "(5) The provisions of this Agreement in respect of\ntaxation of income or capital shall likewise apply to the\nGerman trade tax, computed on a basis other than in-\ncome or capital." } ], "title": "Article 2\nTaxes Covered" }, { "body_sha256": "ddaabc4b34576eff137fedea98a710647757498f206bc57c6905cee3a1a00462", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-065", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-085", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-092", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-104", "pdf-003-line-105", "pdf-003-line-107", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-138", "pdf-003-line-139", "pdf-003-line-141", "pdf-003-line-143", "pdf-003-line-145", "pdf-004-line-004", "pdf-004-line-005", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-013", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-023", "pdf-004-line-024", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037", "pdf-004-line-039" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 316.9881474568362, 300.9213482407103, 539.2951189920672, 768.775146333443 ], "source_line_ids": [ "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-059", "pdf-003-line-061", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-065", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-078", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-085", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-092", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-104", "pdf-003-line-105", "pdf-003-line-107", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-120", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-138", "pdf-003-line-139", "pdf-003-line-141", "pdf-003-line-143", "pdf-003-line-145" ], "source_page": 3 }, { "bbox": [ 296.22473168455434, 76.96056560341994, 516.8706299580028, 250.81392962841173 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-005", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-013", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-023", "pdf-004-line-024", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-037", "pdf-004-line-039" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00671", "p003-tsv00672", "p003-tsv00673", "p003-tsv00674", "p003-tsv00675", "p003-tsv00676", "p003-tsv00677", "p003-tsv00678", "p003-tsv00680", "p003-tsv00683", "p003-tsv00684", "p003-tsv00685", "p003-tsv00686", "p003-tsv00687", "p003-tsv00688", "p003-tsv00689", "p003-tsv00690", "p003-tsv00691", "p003-tsv00693", "p003-tsv00694", "p003-tsv00695", "p003-tsv00696", "p003-tsv00697", "p003-tsv00698", "p003-tsv00699", "p003-tsv00700", "p003-tsv00701", "p003-tsv00703", "p003-tsv00704", "p003-tsv00705", "p003-tsv00706", "p003-tsv00707", "p003-tsv00708", "p003-tsv00709", "p003-tsv00710", "p003-tsv00711", "p003-tsv00712", "p003-tsv00714", "p003-tsv00715", "p003-tsv00716", "p003-tsv00717", "p003-tsv00718", "p003-tsv00719", "p003-tsv00720", "p003-tsv00721", "p003-tsv00722", "p003-tsv00723", "p003-tsv00724", "p003-tsv00726", "p003-tsv00727", "p003-tsv00728", "p003-tsv00729", "p003-tsv00730", "p003-tsv00731", "p003-tsv00732", "p003-tsv00733", "p003-tsv00734", "p003-tsv00736", "p003-tsv00737", "p003-tsv00738", "p003-tsv00739", "p003-tsv00740", "p003-tsv00741", "p003-tsv00742", "p003-tsv00744", "p003-tsv00745", "p003-tsv00746", "p003-tsv00747", "p003-tsv00748", "p003-tsv00749", "p003-tsv00750", "p003-tsv00751", "p003-tsv00752", "p003-tsv00754", "p003-tsv00755", "p003-tsv00756", "p003-tsv00757", "p003-tsv00758", "p003-tsv00759", "p003-tsv00760", "p003-tsv00761", "p003-tsv00762", "p003-tsv00764", "p003-tsv00765", "p003-tsv00766", "p003-tsv00767", "p003-tsv00768", "p003-tsv00769", "p003-tsv00770", "p003-tsv00771", "p003-tsv00773", "p003-tsv00774", "p003-tsv00775", "p003-tsv00776", "p003-tsv00780", "p003-tsv00781", "p003-tsv00782", "p003-tsv00783", "p003-tsv00784", "p003-tsv00785", "p003-tsv00786", "p003-tsv00787", "p003-tsv00788", "p003-tsv00867", "p003-tsv00871", "p003-tsv00790", "p003-tsv00791", "p003-tsv00792", "p003-tsv00793", "p003-tsv00794", "p003-tsv00795", "p003-tsv00796", "p003-tsv00797", "p003-tsv00799", "p003-tsv00800", "p003-tsv00801", "p003-tsv00802", "p003-tsv00803", "p003-tsv00804", "p003-tsv00805", "p003-tsv00806", "p003-tsv00807", "p003-tsv00808", "p003-tsv00810", "p003-tsv00811", "p003-tsv00812", "p003-tsv00813", "p003-tsv00814", "p003-tsv00815", "p003-tsv00816", "p003-tsv00818", "p003-tsv00819", "p003-tsv00820", "p003-tsv00821", "p003-tsv00822", "p003-tsv00823", "p003-tsv00824", "p003-tsv00826", "p003-tsv00827", "p003-tsv00828", "p003-tsv00829", "p003-tsv00830", "p003-tsv00831", "p003-tsv00832", "p003-tsv00833", "p003-tsv00835", "p003-tsv00836", "p003-tsv00837", "p003-tsv00838", "p003-tsv00839", "p003-tsv00840", "p003-tsv00841", "p003-tsv00842", "p003-tsv00843", "p003-tsv00844", "p003-tsv00845", "p003-tsv00847", "p003-tsv00848", "p003-tsv00849", "p003-tsv00850", "p003-tsv00851", "p003-tsv00852", "p003-tsv00853", "p003-tsv00854", "p003-tsv00855", "p003-tsv00856", "p003-tsv00858", "p003-tsv00859", "p003-tsv00860", "p003-tsv00861", "p003-tsv00862", "p003-tsv00863", "p003-tsv00879", "p003-tsv00880", "p003-tsv00881", "p003-tsv00882", "p003-tsv00883", "p003-tsv00884", "p003-tsv00885", "p003-tsv00886", "p003-tsv00887", "p003-tsv00875", "p003-tsv00889", "p003-tsv00890", "p003-tsv00891", "p003-tsv00892", "p003-tsv00893", "p003-tsv00894", "p003-tsv00895", "p003-tsv00896", "p003-tsv00898", "p003-tsv00899", "p003-tsv00900", "p003-tsv00901", "p003-tsv00902", "p003-tsv00903", "p003-tsv00904", "p003-tsv00932", "p003-tsv00907", "p003-tsv00908", "p003-tsv00909", "p003-tsv00910", "p003-tsv00911", "p003-tsv00912", "p003-tsv00913", "p003-tsv00914", "p003-tsv00916", "p003-tsv00917", "p003-tsv00918", "p003-tsv00919", "p003-tsv00920", "p003-tsv00921", "p003-tsv00922", "p003-tsv00923", "p003-tsv00924", "p003-tsv00925", "p003-tsv00926", "p003-tsv00928", "p003-tsv00936", "p003-tsv00940", "p003-tsv00941", "p003-tsv00942", "p003-tsv00943", "p003-tsv00944", "p003-tsv00945", "p003-tsv00946", "p003-tsv00947", "p003-tsv00949", "p003-tsv00950", "p003-tsv00951", "p003-tsv00952", "p003-tsv00953", "p003-tsv00954", "p003-tsv00955", "p003-tsv00956", "p003-tsv00957", "p003-tsv00958", "p003-tsv00960", "p003-tsv00961", "p003-tsv01011", "p003-tsv00964", "p003-tsv00965", "p003-tsv00966", "p003-tsv00967", "p003-tsv00968", "p003-tsv00969", "p003-tsv00970", "p003-tsv00971", "p003-tsv00973", "p003-tsv00974", "p003-tsv00975", "p003-tsv00976", "p003-tsv00977", "p003-tsv00978", "p003-tsv00979", "p003-tsv00980", "p003-tsv00982", "p003-tsv00983", "p003-tsv00984", "p003-tsv00985", "p003-tsv00986", "p003-tsv00987", "p003-tsv00988", "p003-tsv00989", "p003-tsv00990", "p003-tsv00991", "p003-tsv00993", "p003-tsv00994", "p003-tsv00995", "p003-tsv00996", "p003-tsv00997", "p003-tsv00998", "p003-tsv00999", "p003-tsv01000", "p003-tsv01001", "p003-tsv01002", "p003-tsv01004", "p003-tsv01005", "p003-tsv01006", "p003-tsv01007", "p003-tsv01062", "p003-tsv01015", "p003-tsv01016", "p003-tsv01017", "p003-tsv01018", "p003-tsv01019", "p003-tsv01020", "p003-tsv01021", "p003-tsv01022", "p003-tsv01024", "p003-tsv01025", "p003-tsv01026", "p003-tsv01027", "p003-tsv01028", "p003-tsv01029", "p003-tsv01030", "p003-tsv01032", "p003-tsv01033", "p003-tsv01034", "p003-tsv01035", "p003-tsv01036", "p003-tsv01037", "p003-tsv01038", "p003-tsv01039", "p003-tsv01040", "p003-tsv01042", "p003-tsv01043", "p003-tsv01044", "p003-tsv01045", "p003-tsv01046", "p003-tsv01047", "p003-tsv01048", "p003-tsv01049", "p003-tsv01050", "p003-tsv01051", "p003-tsv01053", "p003-tsv01054", "p003-tsv01055", "p003-tsv01056", "p003-tsv01057", "p003-tsv01058", "p003-tsv01066", "p003-tsv01067", "p003-tsv01068", "p003-tsv01069", "p003-tsv01070", "p003-tsv01107", "p003-tsv01072", "p003-tsv01073", "p003-tsv01074", "p003-tsv01075", "p003-tsv01076", "p003-tsv01077", "p003-tsv01078", "p003-tsv01079", "p003-tsv01080", "p003-tsv01082", "p003-tsv01083", "p003-tsv01084", "p003-tsv01085", "p003-tsv01086", "p003-tsv01087", "p003-tsv01088", "p003-tsv01089", "p003-tsv01090", "p003-tsv01094", "p003-tsv01095", "p003-tsv01096", "p003-tsv01097", "p003-tsv01098", "p003-tsv01099", "p003-tsv01100", "p003-tsv01101", "p003-tsv01102", "p003-tsv01103", "p004-tsv00579", "p004-tsv00580", "p004-tsv00581", "p004-tsv00582", "p004-tsv00583", "p004-tsv00584", "p004-tsv00585", "p004-tsv00587", "p004-tsv00588", "p004-tsv00589", "p004-tsv00590", "p004-tsv00591", "p004-tsv00592", "p004-tsv00594", "p004-tsv00595", "p004-tsv00596", "p004-tsv00597", "p004-tsv00598", "p004-tsv00599", "p004-tsv00600", "p004-tsv00601", "p004-tsv00602", "p004-tsv00603", "p004-tsv00605", "p004-tsv00606", "p004-tsv00607", "p004-tsv00611", "p004-tsv00612", "p004-tsv00613", "p004-tsv00614", "p004-tsv00615", "p004-tsv00616", "p004-tsv00617", "p004-tsv00618", "p004-tsv00619", "p004-tsv00620", "p004-tsv00622", "p004-tsv00623", "p004-tsv00624", "p004-tsv00625", "p004-tsv00626", "p004-tsv00627", "p004-tsv00628", "p004-tsv00629", "p004-tsv00631", "p004-tsv00632", "p004-tsv00633", "p004-tsv00634", "p004-tsv00635", "p004-tsv00636", "p004-tsv00637", "p004-tsv00638", "p004-tsv00639", "p004-tsv00641", "p004-tsv00642", "p004-tsv00643", "p004-tsv00644", "p004-tsv00645", "p004-tsv00649", "p004-tsv00653", "p004-tsv00657", "p004-tsv00658", "p004-tsv00659", "p004-tsv00660", "p004-tsv00661", "p004-tsv00662", "p004-tsv00663", "p004-tsv00664", "p004-tsv00665", "p004-tsv00667", "p004-tsv00668", "p004-tsv00669", "p004-tsv00670", "p004-tsv00671", "p004-tsv00672", "p004-tsv00673", "p004-tsv00674", "p004-tsv00676", "p004-tsv00677", "p004-tsv00678", "p004-tsv00679", "p004-tsv00680", "p004-tsv00681", "p004-tsv00682", "p004-tsv00683", "p004-tsv00684", "p004-tsv00685", "p004-tsv00686", "p004-tsv00688", "p004-tsv00689", "p004-tsv00690", "p004-tsv00691", "p004-tsv00692", "p004-tsv00693", "p004-tsv00694", "p004-tsv00695", "p004-tsv00697", "p004-tsv00700", "p004-tsv00701", "p004-tsv00702", "p004-tsv00703", "p004-tsv00704", "p004-tsv00705", "p004-tsv00706", "p004-tsv00707", "p004-tsv00709", "p004-tsv00710", "p004-tsv00711", "p004-tsv00712", "p004-tsv00713", "p004-tsv00714", "p004-tsv00715", "p004-tsv00716", "p004-tsv00717", "p004-tsv00718", "p004-tsv00720", "p004-tsv00721", "p004-tsv00722", "p004-tsv00723", "p004-tsv00724", "p004-tsv00725", "p004-tsv00726", "p004-tsv00727" ], "text": "(1) In this Agreement, unless the context otherwise\nrequires:\n(a) the term “Federal Republic of Gemany”, when used\nin a geographical sense, means the territory in which\nthe Basic Law for the Federal Republic of Germany is\nin force, as well as any area adjacent to the territori-\nal waters of the Federal Republic of Germany de-\nsignated, in accordance with international law as\nrelated to the rights which the Federal Republic of\nGermany may exercise with respect to the sea bed\nand sub-soil and their natural resources, as domestic\narea for tax purposes;\nthe term “Jamaica” means the island of Jamaica, the\n(b\n=\nMorant Cays, the Pedro Cays and their Dependen-\ncies; and when used in a geographical sense the term\n“Jamaica” includes the territorial waters thereof in-\ncluding any area outside such territorial waters\nwhich in accordance with international law and the\nlaws of Jamaica is an area within which the rights of\nJamaica with respect to the sea bed and sub-soil and\ntheir natural resources may be exercised;\nthe terms “a Contracting State” and “the other Con-\n(c\ntracting State\" mean the Federal Republic of Ger-\nmany or Jamaica, as the context requires;\n(d\nthe term “person” includes an individual, a company\nand any body of persons treated as an entity for tax\npurposes;\n(e\nthe term “company” means any body corporate or\nany entity, which is treated as a body corporate for\ntax purposes;\n(f\nthe terms “resident of a Contracting State” and\n“resident of the other Contracting State“ mean a\nperson who is a resident of the Federal Republic of\nGermany or a person who is a resident of Jamaica,\nas the context requires;\n(g\nthe terms “enterprise of a Contracting State\" and\n“enterprise of the other Contracting State“ mean\nrespectively an enterprise carried on by a resident of\na Contracting State and an enterprise carried on by a\nresident of the other Contracting State;\n(h) the term \"national\" means:\n=\n(aa) in respect of the Federal Republic of Germany\nany German in the meaning of Article 116, para-\ngraph 1, of the Basic Law for the Federal Re-\npublic of Germany and any legal person,\npartnership and association deriving its status\nas such from the law in force in the Federal\nRepublic of Germany;\n(bb) in respect of Jamaica any individual who is a\ncitizen of Jamaica and any legal person, associa-\ntion or other entity deriving its status as such\nfrom the law of Jamaica;\n(i\n=\nthe term “competent authority” means in the case of\nthe Federal Republic of Germany the Federal Minis-\nter of Finance, and in the case of Jamaica the Minis-\nter responsible for Finance or his authorised repre-\nsentative;\n(j) the term “international traffic” includes traffic be-\ntween places in one country in the course of a\nvoyage which extends over more than one country." }, "pages": [ 3, 4 ], "text": "(1) In this Agreement, unless the context otherwise\nrequires:\n(a) the term “Federal Republic of Gemany”, when used\nin a geographical sense, means the territory in which\nthe Basic Law for the Federal Republic of Germany is\nin force, as well as any area adjacent to the territori-\nal waters of the Federal Republic of Germany de-\nsignated, in accordance with international law as\nrelated to the rights which the Federal Republic of\nGermany may exercise with respect to the sea bed\nand sub-soil and their natural resources, as domestic\narea for tax purposes;\nthe term “Jamaica” means the island of Jamaica, the\n(b\n=\nMorant Cays, the Pedro Cays and their Dependen-\ncies; and when used in a geographical sense the term\n“Jamaica” includes the territorial waters thereof in-\ncluding any area outside such territorial waters\nwhich in accordance with international law and the\nlaws of Jamaica is an area within which the rights of\nJamaica with respect to the sea bed and sub-soil and\ntheir natural resources may be exercised;\nthe terms “a Contracting State” and “the other Con-\n(c\ntracting State\" mean the Federal Republic of Ger-\nmany or Jamaica, as the context requires;\n(d\nthe term “person” includes an individual, a company\nand any body of persons treated as an entity for tax\npurposes;\n(e\nthe term “company” means any body corporate or\nany entity, which is treated as a body corporate for\ntax purposes;\n(f\nthe terms “resident of a Contracting State” and\n“resident of the other Contracting State“ mean a\nperson who is a resident of the Federal Republic of\nGermany or a person who is a resident of Jamaica,\nas the context requires;\n(g\nthe terms “enterprise of a Contracting State\" and\n“enterprise of the other Contracting State“ mean\nrespectively an enterprise carried on by a resident of\na Contracting State and an enterprise carried on by a\nresident of the other Contracting State;\n(h) the term \"national\" means:\n=\n(aa) in respect of the Federal Republic of Germany\nany German in the meaning of Article 116, para-\ngraph 1, of the Basic Law for the Federal Re-\npublic of Germany and any legal person,\npartnership and association deriving its status\nas such from the law in force in the Federal\nRepublic of Germany;\n(bb) in respect of Jamaica any individual who is a\ncitizen of Jamaica and any legal person, associa-\ntion or other entity deriving its status as such\nfrom the law of Jamaica;\n(i\n=\nthe term “competent authority” means in the case of\nthe Federal Republic of Germany the Federal Minis-\nter of Finance, and in the case of Jamaica the Minis-\nter responsible for Finance or his authorised repre-\nsentative;\n(j) the term “international traffic” includes traffic be-\ntween places in one country in the course of a\nvoyage which extends over more than one country." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.1794307046197, 263.8252482735942, 516.0400933271114, 317.25470568891814 ], "source_line_ids": [ "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00731", "p004-tsv00732", "p004-tsv00733", "p004-tsv00734", "p004-tsv00735", "p004-tsv00736", "p004-tsv00737", "p004-tsv00738", "p004-tsv00739", "p004-tsv00740", "p004-tsv00742", "p004-tsv00743", "p004-tsv00744", "p004-tsv00745", "p004-tsv00746", "p004-tsv00747", "p004-tsv00748", "p004-tsv00749", "p004-tsv00751", "p004-tsv00752", "p004-tsv00753", "p004-tsv00754", "p004-tsv00755", "p004-tsv00756", "p004-tsv00757", "p004-tsv00758", "p004-tsv00760", "p004-tsv00761", "p004-tsv00762", "p004-tsv00763", "p004-tsv00764", "p004-tsv00765", "p004-tsv00766", "p004-tsv00767", "p004-tsv00768", "p004-tsv00769", "p004-tsv00771", "p004-tsv00772", "p004-tsv00773", "p004-tsv00774", "p004-tsv00775", "p004-tsv00776", "p004-tsv00777", "p004-tsv00778", "p004-tsv00779", "p004-tsv00780", "p004-tsv00781", "p004-tsv00783" ], "text": "(2) As regards the application of this Agreement by a\nContracting State any term not otherwise defined shall,\nunless the context otherwise requires, have the meaning\nwhich it has under the laws of that Contracting State\nrelating to the taxes which are the subject of this Agree-\nment." }, "pages": [ 4 ], "text": "(2) As regards the application of this Agreement by a\nContracting State any term not otherwise defined shall,\nunless the context otherwise requires, have the meaning\nwhich it has under the laws of that Contracting State\nrelating to the taxes which are the subject of this Agree-\nment." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.4562762482501, 322.5146004603749, 516.316938870742, 394.7689444261756 ], "source_line_ids": [ "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00786", "p004-tsv00787", "p004-tsv00788", "p004-tsv00789", "p004-tsv00790", "p004-tsv00791", "p004-tsv00792", "p004-tsv00793", "p004-tsv00794", "p004-tsv00796", "p004-tsv00797", "p004-tsv00798", "p004-tsv00799", "p004-tsv00800", "p004-tsv00801", "p004-tsv00802", "p004-tsv00803", "p004-tsv00804", "p004-tsv00805", "p004-tsv00806", "p004-tsv00807", "p004-tsv00809", "p004-tsv00810", "p004-tsv00811", "p004-tsv00812", "p004-tsv00813", "p004-tsv00814", "p004-tsv00815", "p004-tsv00816", "p004-tsv00817", "p004-tsv00818", "p004-tsv00819", "p004-tsv00820", "p004-tsv00822", "p004-tsv00823", "p004-tsv00824", "p004-tsv00825", "p004-tsv00826", "p004-tsv00827", "p004-tsv00828", "p004-tsv00829", "p004-tsv00830", "p004-tsv00832", "p004-tsv00833", "p004-tsv00834", "p004-tsv00835", "p004-tsv00836", "p004-tsv00837", "p004-tsv00838", "p004-tsv00839", "p004-tsv00840", "p004-tsv00841", "p004-tsv00842", "p004-tsv00844", "p004-tsv00845", "p004-tsv00846", "p004-tsv00847", "p004-tsv00848", "p004-tsv00849", "p004-tsv00850", "p004-tsv00851", "p004-tsv00852", "p004-tsv00853", "p004-tsv00854", "p004-tsv00856", "p004-tsv00857", "p004-tsv00858", "p004-tsv00859", "p004-tsv00860", "p004-tsv00861", "p004-tsv00862", "p004-tsv00863", "p004-tsv00864", "p004-tsv00865", "p004-tsv00867", "p004-tsv00868", "p004-tsv00869", "p004-tsv00870", "p004-tsv00871" ], "text": "(3) Where under this Agreement any income is exempt\nfrom tax or is taxed at a reduced rate in a Contracting\nState and that income is subject to tax in the other Con-\ntracting State by reference to the amount thereof which\nis remitted to or received in that other State, the exemp-\ntion or reduction of tax to be allowed under this Agree-\nment in the first-mentioned State shall apply only to the\namount so remitted or received." }, "pages": [ 4 ], "text": "(3) Where under this Agreement any income is exempt\nfrom tax or is taxed at a reduced rate in a Contracting\nState and that income is subject to tax in the other Con-\ntracting State by reference to the amount thereof which\nis remitted to or received in that other State, the exemp-\ntion or reduction of tax to be allowed under this Agree-\nment in the first-mentioned State shall apply only to the\namount so remitted or received." } ], "title": "Article 3\nGeneral Definitions" }, { "body_sha256": "6f5bf31d8a047dd871f8cc6ca8fda32227c68857f9c1bbb45eba79793c4c61a3", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-083" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.1794307046197, 442.661670503124, 516.316938870742, 488.0628674778033 ], "source_line_ids": [ "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-083" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00883", "p004-tsv00884", "p004-tsv00885", "p004-tsv00886", "p004-tsv00887", "p004-tsv00888", "p004-tsv00889", "p004-tsv00890", "p004-tsv00891", "p004-tsv00893", "p004-tsv00894", "p004-tsv00895", "p004-tsv00896", "p004-tsv00897", "p004-tsv00898", "p004-tsv00899", "p004-tsv00900", "p004-tsv00901", "p004-tsv00903", "p004-tsv00904", "p004-tsv00905", "p004-tsv00906", "p004-tsv00907", "p004-tsv00908", "p004-tsv00909", "p004-tsv00910", "p004-tsv00911", "p004-tsv00912", "p004-tsv00913", "p004-tsv00915", "p004-tsv00916", "p004-tsv00917", "p004-tsv00918", "p004-tsv00919", "p004-tsv00920", "p004-tsv00921", "p004-tsv00922", "p004-tsv00923", "p004-tsv00925", "p004-tsv00926", "p004-tsv00927", "p004-tsv00928", "p004-tsv00929", "p004-tsv00930", "p004-tsv00931", "p004-tsv00932", "p004-tsv00933" ], "text": "(1) For the purposes of this Agreement, the term\n“resident of a Contracting State“ means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, place of manage-\nment or any other criterion of a similar nature." }, "pages": [ 4 ], "text": "(1) For the purposes of this Agreement, the term\n“resident of a Contracting State“ means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, place of manage-\nment or any other criterion of a similar nature." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-088", "pdf-004-line-089", "pdf-004-line-090", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-120", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-128", "pdf-004-line-129", "pdf-004-line-134", "pdf-004-line-135", "pdf-004-line-138" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 293.4562762482501, 500.7973495560671, 516.5937844143724, 742.1988359092404 ], "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-088", "pdf-004-line-089", "pdf-004-line-090", "pdf-004-line-091", "pdf-004-line-093", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-104", "pdf-004-line-105", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-120", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-128", "pdf-004-line-129", "pdf-004-line-134", "pdf-004-line-135", "pdf-004-line-138" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00937", "p004-tsv00938", "p004-tsv00939", "p004-tsv00940", "p004-tsv00941", "p004-tsv00942", "p004-tsv00943", "p004-tsv00944", "p004-tsv00945", "p004-tsv00946", "p004-tsv00948", "p004-tsv00949", "p004-tsv00950", "p004-tsv00951", "p004-tsv00952", "p004-tsv00953", "p004-tsv00954", "p004-tsv00955", "p004-tsv00956", "p004-tsv00958", "p004-tsv00959", "p004-tsv00960", "p004-tsv00961", "p004-tsv00962", "p004-tsv00963", "p004-tsv00964", "p004-tsv00965", "p004-tsv00966", "p004-tsv00968", "p004-tsv00969", "p004-tsv00970", "p004-tsv00973", "p004-tsv00974", "p004-tsv00975", "p004-tsv00976", "p004-tsv00977", "p004-tsv00978", "p004-tsv00979", "p004-tsv00980", "p004-tsv00981", "p004-tsv00982", "p004-tsv00983", "p004-tsv00984", "p004-tsv00987", "p004-tsv00988", "p004-tsv00989", "p004-tsv00990", "p004-tsv00991", "p004-tsv00992", "p004-tsv00993", "p004-tsv00994", "p004-tsv00995", "p004-tsv00996", "p004-tsv00999", "p004-tsv01000", "p004-tsv01001", "p004-tsv01002", "p004-tsv01003", "p004-tsv01004", "p004-tsv01005", "p004-tsv01006", "p004-tsv01007", "p004-tsv01008", "p004-tsv01009", "p004-tsv01011", "p004-tsv01012", "p004-tsv01013", "p004-tsv01014", "p004-tsv01015", "p004-tsv01016", "p004-tsv01017", "p004-tsv01018", "p004-tsv01019", "p004-tsv01021", "p004-tsv01022", "p004-tsv01023", "p004-tsv01024", "p004-tsv01025", "p004-tsv01026", "p004-tsv01027", "p004-tsv01028", "p004-tsv01029", "p004-tsv01030", "p004-tsv01032", "p004-tsv01033", "p004-tsv01034", "p004-tsv01035", "p004-tsv01036", "p004-tsv01037", "p004-tsv01038", "p004-tsv01041", "p004-tsv01042", "p004-tsv01043", "p004-tsv01044", "p004-tsv01047", "p004-tsv01048", "p004-tsv01049", "p004-tsv01050", "p004-tsv01051", "p004-tsv01052", "p004-tsv01053", "p004-tsv01054", "p004-tsv01055", "p004-tsv01056", "p004-tsv01057", "p004-tsv01183", "p004-tsv01187", "p004-tsv01060", "p004-tsv01061", "p004-tsv01062", "p004-tsv01063", "p004-tsv01064", "p004-tsv01065", "p004-tsv01066", "p004-tsv01067", "p004-tsv01068", "p004-tsv01069", "p004-tsv01072", "p004-tsv01073", "p004-tsv01074", "p004-tsv01075", "p004-tsv01076", "p004-tsv01077", "p004-tsv01078", "p004-tsv01079", "p004-tsv01080", "p004-tsv01083", "p004-tsv01084", "p004-tsv01085", "p004-tsv01086", "p004-tsv01087", "p004-tsv01088", "p004-tsv01089", "p004-tsv01090", "p004-tsv01091", "p004-tsv01092", "p004-tsv01093", "p004-tsv01096", "p004-tsv01097", "p004-tsv01098", "p004-tsv01099", "p004-tsv01100", "p004-tsv01101", "p004-tsv01102", "p004-tsv01103", "p004-tsv01104", "p004-tsv01106", "p004-tsv01109", "p004-tsv01110", "p004-tsv01111", "p004-tsv01112", "p004-tsv01113", "p004-tsv01114", "p004-tsv01115", "p004-tsv01116", "p004-tsv01117", "p004-tsv01118", "p004-tsv01120", "p004-tsv01121", "p004-tsv01122", "p004-tsv01123", "p004-tsv01124", "p004-tsv01125", "p004-tsv01126", "p004-tsv01127", "p004-tsv01128", "p004-tsv01129", "p004-tsv01130", "p004-tsv01132", "p004-tsv01133", "p004-tsv01134", "p004-tsv01135", "p004-tsv01136", "p004-tsv01137", "p004-tsv01138", "p004-tsv01139", "p004-tsv01140", "p004-tsv01141", "p004-tsv01142", "p004-tsv01144", "p004-tsv01145", "p004-tsv01148", "p004-tsv01149", "p004-tsv01150", "p004-tsv01151", "p004-tsv01152", "p004-tsv01153", "p004-tsv01154", "p004-tsv01155", "p004-tsv01156", "p004-tsv01157", "p004-tsv01158", "p004-tsv01159", "p004-tsv01161", "p004-tsv01162", "p004-tsv01163", "p004-tsv01164", "p004-tsv01165", "p004-tsv01166", "p004-tsv01167", "p004-tsv01168", "p004-tsv01170", "p004-tsv01171", "p004-tsv01172", "p004-tsv01173", "p004-tsv01174", "p004-tsv01175", "p004-tsv01176", "p004-tsv01178", "p004-tsv01179" ], "text": "(2) Where by reason of the provisions of paragraph (1)\nan individual is a resident of both Contracting States,\nthen this case shall be determined in accordance with\nthe following rules:\n(a) He shall be deemed to be a resident of the Contract-\ning State in which he has a permanent home avail-\nable to him, If he has a permanent home available to\nhim in both Contracting States, he shall be deemed\nto be a resident of the Contracting State with which\nhis personal and economic relations are closest\n(centre of vital interests);\nIf the Contracting State in which he has his centre of\n(b\n=\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident of\nthe Contracting State in which he has an habitual\nabode;\n(c) If he has an habitual abode in both Contracting\nStates or in neither of them, he shall be deemed to\nbe a resident of the Contracting State of which he is\na national;\n(d) If he is a national of both Contracting States or of\nneither of them, the competent authorities of the\nContracting States shall settle the question by\nmutual agreement." }, "pages": [ 4 ], "text": "(2) Where by reason of the provisions of paragraph (1)\nan individual is a resident of both Contracting States,\nthen this case shall be determined in accordance with\nthe following rules:\n(a) He shall be deemed to be a resident of the Contract-\ning State in which he has a permanent home avail-\nable to him, If he has a permanent home available to\nhim in both Contracting States, he shall be deemed\nto be a resident of the Contracting State with which\nhis personal and economic relations are closest\n(centre of vital interests);\nIf the Contracting State in which he has his centre of\n(b\n=\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident of\nthe Contracting State in which he has an habitual\nabode;\n(c) If he has an habitual abode in both Contracting\nStates or in neither of them, he shall be deemed to\nbe a resident of the Contracting State of which he is\na national;\n(d) If he is a national of both Contracting States or of\nneither of them, the competent authorities of the\nContracting States shall settle the question by\nmutual agreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-139", "pdf-004-line-142", "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 293.73312179188054, 747.4587306806972, 516.316938870742, 764.8994343965801 ], "source_line_ids": [ "pdf-004-line-139", "pdf-004-line-142" ], "source_page": 4 }, { "bbox": [ 319.7566028931405, 76.40689246958237, 542.6172655156323, 102.98320289378493 ], "source_line_ids": [ "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv01191", "p004-tsv01192", "p004-tsv01193", "p004-tsv01194", "p004-tsv01195", "p004-tsv01196", "p004-tsv01197", "p004-tsv01198", "p004-tsv01199", "p004-tsv01200", "p004-tsv01202", "p004-tsv01203", "p004-tsv01204", "p004-tsv01205", "p004-tsv01206", "p004-tsv01207", "p004-tsv01208", "p004-tsv01209", "p004-tsv01210", "p004-tsv01211", "p004-tsv01212", "p005-tsv00498", "p005-tsv00499", "p005-tsv00500", "p005-tsv00501", "p005-tsv00502", "p005-tsv00503", "p005-tsv00504", "p005-tsv00505", "p005-tsv00506", "p005-tsv00507", "p005-tsv00508", "p005-tsv00510", "p005-tsv00511", "p005-tsv00512", "p005-tsv00513", "p005-tsv00514", "p005-tsv00515", "p005-tsv00516", "p005-tsv00517", "p005-tsv00518", "p005-tsv00519", "p005-tsv00521", "p005-tsv00522", "p005-tsv00523", "p005-tsv00524" ], "text": "(3) Where by reason of the provisions of paragraph (1)\na legal person other than an individual is a resident of\nboth Contracting States, then it shall be deemed to be a\nresident of the Contracting State in which its place of\neffective management is situated." }, "pages": [ 4, 5 ], "text": "(3) Where by reason of the provisions of paragraph (1)\na legal person other than an individual is a resident of\nboth Contracting States, then it shall be deemed to be a\nresident of the Contracting State in which its place of\neffective management is situated." } ], "title": "Article 4\nFiscal Domicile" }, { "body_sha256": "3967be5d738b0a334caa7a9b25424ad85e53a06a11e77b2992dbdda80ebb3504", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 319.7566028931405, 144.50868793160143, 542.6172655156323, 180.22060506412365 ], "source_line_ids": [ "pdf-005-line-012", "pdf-005-line-014", "pdf-005-line-016", "pdf-005-line-018" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00536", "p005-tsv00537", "p005-tsv00538", "p005-tsv00539", "p005-tsv00540", "p005-tsv00541", "p005-tsv00542", "p005-tsv00543", "p005-tsv00544", "p005-tsv00546", "p005-tsv00547", "p005-tsv00548", "p005-tsv00549", "p005-tsv00550", "p005-tsv00551", "p005-tsv00552", "p005-tsv00553", "p005-tsv00555", "p005-tsv00556", "p005-tsv00557", "p005-tsv00558", "p005-tsv00559", "p005-tsv00560", "p005-tsv00561", "p005-tsv00562", "p005-tsv00563", "p005-tsv00564", "p005-tsv00565", "p005-tsv00567", "p005-tsv00568", "p005-tsv00569" ], "text": "(1) For the purposes of this Agreement the term\n“permanent establishment” means a fixed place of busi-\nness in which the business of the enterprise is wholly or\npartly carried on." }, "pages": [ 5 ], "text": "(1) For the purposes of this Agreement the term\n“permanent establishment” means a fixed place of busi-\nness in which the business of the enterprise is wholly or\npartly carried on." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-005-line-020", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-044" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 320.3102939804013, 186.03417296941797, 542.3404199720019, 321.96092732653733 ], "source_line_ids": [ "pdf-005-line-020", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-044" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00573", "p005-tsv00574", "p005-tsv00575", "p005-tsv00576", "p005-tsv00577", "p005-tsv00578", "p005-tsv00579", "p005-tsv00581", "p005-tsv00583", "p005-tsv00584", "p005-tsv00585", "p005-tsv00586", "p005-tsv00587", "p005-tsv00589", "p005-tsv00590", "p005-tsv00591", "p005-tsv00593", "p005-tsv00594", "p005-tsv00595", "p005-tsv00597", "p005-tsv00598", "p005-tsv00599", "p005-tsv00601", "p005-tsv00602", "p005-tsv00603", "p005-tsv00605", "p005-tsv00606", "p005-tsv00607", "p005-tsv00608", "p005-tsv00609", "p005-tsv00610", "p005-tsv00611", "p005-tsv00615", "p005-tsv00616", "p005-tsv00617", "p005-tsv00618", "p005-tsv00619", "p005-tsv00620", "p005-tsv00621", "p005-tsv00622", "p005-tsv00623", "p005-tsv00624", "p005-tsv00625", "p005-tsv00627", "p005-tsv00630", "p005-tsv00631", "p005-tsv00632", "p005-tsv00633", "p005-tsv00634", "p005-tsv00635", "p005-tsv00636", "p005-tsv00637", "p005-tsv00638", "p005-tsv00640", "p005-tsv00641", "p005-tsv00642", "p005-tsv00643", "p005-tsv00644", "p005-tsv00645", "p005-tsv00646" ], "text": "(2) The term “permanent establishment“ shal) include\nespecially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop;\n(f) a store or other sales outlet;\n(g) a mine, quarry or other place of extraction of natural\nresources;\n(h) a building site or construction or assembly project\nwhich exists for more than six months," }, "pages": [ 5 ], "text": "(2) The term “permanent establishment“ shal) include\nespecially:\n(a) a place of management;\n(b) a branch;\n(c) an office;\n(d) a factory;\n(e) a workshop;\n(f) a store or other sales outlet;\n(g) a mine, quarry or other place of extraction of natural\nresources;\n(h) a building site or construction or assembly project\nwhich exists for more than six months," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-069", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 320.3102939804013, 328.605004932588, 542.8941110592626, 535.1250838539954 ], "source_line_ids": [ "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-069", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00650", "p005-tsv00651", "p005-tsv00652", "p005-tsv00653", "p005-tsv00654", "p005-tsv00655", "p005-tsv00656", "p005-tsv00657", "p005-tsv00659", "p005-tsv00660", "p005-tsv00661", "p005-tsv00664", "p005-tsv00665", "p005-tsv00666", "p005-tsv00667", "p005-tsv00668", "p005-tsv00669", "p005-tsv00670", "p005-tsv00671", "p005-tsv00672", "p005-tsv00673", "p005-tsv00674", "p005-tsv00676", "p005-tsv00677", "p005-tsv00678", "p005-tsv00679", "p005-tsv00680", "p005-tsv00681", "p005-tsv00682", "p005-tsv00683", "p005-tsv00685", "p005-tsv00686", "p005-tsv00687", "p005-tsv00688", "p005-tsv00691", "p005-tsv00692", "p005-tsv00693", "p005-tsv00694", "p005-tsv00695", "p005-tsv00696", "p005-tsv00697", "p005-tsv00698", "p005-tsv00699", "p005-tsv00700", "p005-tsv00702", "p005-tsv00703", "p005-tsv00704", "p005-tsv00705", "p005-tsv00706", "p005-tsv00707", "p005-tsv00708", "p005-tsv00709", "p005-tsv00710", "p005-tsv00712", "p005-tsv00713", "p005-tsv00714", "p005-tsv00715", "p005-tsv00718", "p005-tsv00719", "p005-tsv00720", "p005-tsv00721", "p005-tsv00722", "p005-tsv00723", "p005-tsv00724", "p005-tsv00725", "p005-tsv00726", "p005-tsv00727", "p005-tsv00729", "p005-tsv00730", "p005-tsv00731", "p005-tsv00732", "p005-tsv00733", "p005-tsv00734", "p005-tsv00735", "p005-tsv00736", "p005-tsv00737", "p005-tsv00739", "p005-tsv00740", "p005-tsv00741", "p005-tsv00742", "p005-tsv00746", "p005-tsv00747", "p005-tsv00748", "p005-tsv00749", "p005-tsv00750", "p005-tsv00751", "p005-tsv00752", "p005-tsv00753", "p005-tsv00754", "p005-tsv00755", "p005-tsv00757", "p005-tsv00758", "p005-tsv00759", "p005-tsv00760", "p005-tsv00761", "p005-tsv00762", "p005-tsv00763", "p005-tsv00764", "p005-tsv00766", "p005-tsv00767", "p005-tsv00768", "p005-tsv00769", "p005-tsv00770", "p005-tsv00771", "p005-tsv00772", "p005-tsv00776", "p005-tsv00777", "p005-tsv00778", "p005-tsv00779", "p005-tsv00780", "p005-tsv00781", "p005-tsv00782", "p005-tsv00783", "p005-tsv00784", "p005-tsv00785", "p005-tsv00787", "p005-tsv00788", "p005-tsv00789", "p005-tsv00790", "p005-tsv00791", "p005-tsv00792", "p005-tsv00793", "p005-tsv00794", "p005-tsv00795", "p005-tsv00797", "p005-tsv00798", "p005-tsv00799", "p005-tsv00800", "p005-tsv00801", "p005-tsv00802", "p005-tsv00803", "p005-tsv00805", "p005-tsv00806", "p005-tsv00807", "p005-tsv00808", "p005-tsv00809", "p005-tsv00810", "p005-tsv00811", "p005-tsv00813", "p005-tsv00814", "p005-tsv00815", "p005-tsv00816" ], "text": "(3) The term “permanent establishment” shall not be\ndeemed to include:\n(a) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belong-\ning to the enterprise;\n(b) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose of\nstorage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose of\nprocessing by another enterprise;\n(d) the maintenance of a fixed place of business solely\nfor the purpose of purchasing goods or merchandise,\nor for collecting information, for the enterprise;\n(e) the maintenance of a fixed place of business solely\nfor the purpose of advertising, for the supply of\ninformation, for scientific research or for similar\nactivities which have a preparatory or auxiliary\ncharacter, for the enterprise." }, "pages": [ 5 ], "text": "(3) The term “permanent establishment” shall not be\ndeemed to include:\n(a) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belong-\ning to the enterprise;\n(b) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose of\nstorage, display or delivery;\n(c) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose of\nprocessing by another enterprise;\n(d) the maintenance of a fixed place of business solely\nfor the purpose of purchasing goods or merchandise,\nor for collecting information, for the enterprise;\n(e) the maintenance of a fixed place of business solely\nfor the purpose of advertising, for the supply of\ninformation, for scientific research or for similar\nactivities which have a preparatory or auxiliary\ncharacter, for the enterprise." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 320.3102939804013, 550.351095034528, 542.8941110592626, 694.5829463992109 ], "source_line_ids": [ "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-098", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00820", "p005-tsv00821", "p005-tsv00822", "p005-tsv00823", "p005-tsv00824", "p005-tsv00825", "p005-tsv00826", "p005-tsv00827", "p005-tsv00828", "p005-tsv00829", "p005-tsv00830", "p005-tsv00832", "p005-tsv00833", "p005-tsv00834", "p005-tsv00835", "p005-tsv00836", "p005-tsv00837", "p005-tsv00838", "p005-tsv00839", "p005-tsv00840", "p005-tsv00841", "p005-tsv00843", "p005-tsv00844", "p005-tsv00845", "p005-tsv00846", "p005-tsv00847", "p005-tsv00848", "p005-tsv00849", "p005-tsv00850", "p005-tsv00851", "p005-tsv00852", "p005-tsv00854", "p005-tsv00855", "p005-tsv00856", "p005-tsv00857", "p005-tsv00858", "p005-tsv00859", "p005-tsv00860", "p005-tsv00861", "p005-tsv00862", "p005-tsv00863", "p005-tsv00865", "p005-tsv00866", "p005-tsv00867", "p005-tsv00868", "p005-tsv00869", "p005-tsv00870", "p005-tsv00874", "p005-tsv00875", "p005-tsv00876", "p005-tsv00877", "p005-tsv00878", "p005-tsv00879", "p005-tsv00880", "p005-tsv00881", "p005-tsv00882", "p005-tsv00883", "p005-tsv00885", "p005-tsv00886", "p005-tsv00887", "p005-tsv00888", "p005-tsv00889", "p005-tsv00890", "p005-tsv00891", "p005-tsv00892", "p005-tsv00893", "p005-tsv00895", "p005-tsv00896", "p005-tsv00897", "p005-tsv00898", "p005-tsv00899", "p005-tsv00900", "p005-tsv00901", "p005-tsv00902", "p005-tsv00904", "p005-tsv00905", "p005-tsv00906", "p005-tsv00907", "p005-tsv00908", "p005-tsv00909", "p005-tsv00910", "p005-tsv00911", "p005-tsv00915", "p005-tsv00916", "p005-tsv00917", "p005-tsv00918", "p005-tsv00919", "p005-tsv00920", "p005-tsv00921", "p005-tsv00922", "p005-tsv00923", "p005-tsv00924", "p005-tsv00926", "p005-tsv00927", "p005-tsv00928", "p005-tsv00929", "p005-tsv00930", "p005-tsv00931", "p005-tsv00932", "p005-tsv00933", "p005-tsv00934", "p005-tsv00936", "p005-tsv00937", "p005-tsv00938", "p005-tsv00939", "p005-tsv00940", "p005-tsv00941", "p005-tsv00942", "p005-tsv00943", "p005-tsv00944", "p005-tsv00945", "p005-tsv00947", "p005-tsv00948", "p005-tsv00949", "p005-tsv00950", "p005-tsv00951", "p005-tsv00952", "p005-tsv00953", "p005-tsv00954", "p005-tsv00955", "p005-tsv00956", "p005-tsv00958" ], "text": "(4) A person acting in a Contracting State on behalf of\nan enterprise of the other Contracting State — other than\nan agent of an independent status to whom paragraph (5)\napplies — shall be deemed to be a permanent establish-\nment in the first-mentioned State if\n(a) he has, and habitually exercises in that State, an\nauthority to conclude contracts in the name of the\nenterprise, unless his activities are limited to the\npurchase of goods or merchandise for the enterprise;\n(b) he has, and habitually exercises in that State, an\nauthority to fill orders on behalf of the enterprise\nfrom a stock of goods or merchandise which he main-\ntains in that State and which belongs to the enter-\nprise." }, "pages": [ 5 ], "text": "(4) A person acting in a Contracting State on behalf of\nan enterprise of the other Contracting State — other than\nan agent of an independent status to whom paragraph (5)\napplies — shall be deemed to be a permanent establish-\nment in the first-mentioned State if\n(a) he has, and habitually exercises in that State, an\nauthority to conclude contracts in the name of the\nenterprise, unless his activities are limited to the\npurchase of goods or merchandise for the enterprise;\n(b) he has, and habitually exercises in that State, an\nauthority to fill orders on behalf of the enterprise\nfrom a stock of goods or merchandise which he main-\ntains in that State and which belongs to the enter-\nprise." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 313.6660009332711, 700.9501874383427, 542.6172655156323, 763.2384149950674 ], "source_line_ids": [ "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00962", "p005-tsv00963", "p005-tsv00964", "p005-tsv00965", "p005-tsv00966", "p005-tsv00967", "p005-tsv00968", "p005-tsv00969", "p005-tsv00970", "p005-tsv00971", "p005-tsv00973", "p005-tsv00974", "p005-tsv00975", "p005-tsv00976", "p005-tsv00977", "p005-tsv00978", "p005-tsv00979", "p005-tsv00980", "p005-tsv00981", "p005-tsv00983", "p005-tsv00984", "p005-tsv00985", "p005-tsv00986", "p005-tsv00987", "p005-tsv00988", "p005-tsv00989", "p005-tsv00990", "p005-tsv00992", "p005-tsv00993", "p005-tsv00994", "p005-tsv00995", "p005-tsv00996", "p005-tsv00997", "p005-tsv00998", "p005-tsv00999", "p005-tsv01001", "p005-tsv01002", "p005-tsv01003", "p005-tsv01004", "p005-tsv01005", "p005-tsv01006", "p005-tsv01007", "p005-tsv01008", "p005-tsv01009", "p005-tsv01013", "p005-tsv01014", "p005-tsv01015", "p005-tsv01016", "p005-tsv01017", "p005-tsv01018", "p005-tsv01019", "p005-tsv01020", "p005-tsv01021", "p005-tsv01022", "p005-tsv01023", "p005-tsv01027" ], "text": "(5) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that State through a broker, general commission\nagent, or any other agent of independent status, where\n. such persons are acting in the ordinary course of their\nbusiness." }, "pages": [ 5 ], "text": "(5) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that State through a broker, general commission\nagent, or any other agent of independent status, where\n. such persons are acting in the ordinary course of their\nbusiness." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-006", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 82.49729694179547, 516.316938870742, 146.72338046695165 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-006", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00551", "p006-tsv00552", "p006-tsv00553", "p006-tsv00554", "p006-tsv00555", "p006-tsv00556", "p006-tsv00557", "p006-tsv00558", "p006-tsv00559", "p006-tsv00561", "p006-tsv00562", "p006-tsv00563", "p006-tsv00564", "p006-tsv00565", "p006-tsv00566", "p006-tsv00567", "p006-tsv00568", "p006-tsv00569", "p006-tsv00571", "p006-tsv00572", "p006-tsv00573", "p006-tsv00574", "p006-tsv00575", "p006-tsv00576", "p006-tsv00577", "p006-tsv00578", "p006-tsv00579", "p006-tsv00581", "p006-tsv00582", "p006-tsv00583", "p006-tsv00584", "p006-tsv00585", "p006-tsv00586", "p006-tsv00587", "p006-tsv00588", "p006-tsv00589", "p006-tsv00590", "p006-tsv00592", "p006-tsv00593", "p006-tsv00594", "p006-tsv00595", "p006-tsv00596", "p006-tsv00597", "p006-tsv00598", "p006-tsv00599", "p006-tsv00600", "p006-tsv00602", "p006-tsv00603", "p006-tsv00604", "p006-tsv00605", "p006-tsv00606", "p006-tsv00607", "p006-tsv00608", "p006-tsv00609", "p006-tsv00610", "p006-tsv00611", "p006-tsv00613", "p006-tsv00614", "p006-tsv00615", "p006-tsv00616" ], "text": "(6) An insurance enterprise of one of the Contracting\nStates shall, except in regard to re-insurance, be deemed\nto have a permanent establishment in the other Con-\ntracting State if it collects premiums in that other Con-\ntracting State or insures risks situated therein through an\nemployee or agent but not including such agent as is\nmentioned in paragraph (5)." }, "pages": [ 6 ], "text": "(6) An insurance enterprise of one of the Contracting\nStates shall, except in regard to re-insurance, be deemed\nto have a permanent establishment in the other Con-\ntracting State if it collects premiums in that other Con-\ntracting State or insures risks situated therein through an\nemployee or agent but not including such agent as is\nmentioned in paragraph (5)." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-029" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 152.81378493916475, 516.0400933271114, 215.6556856297271 ], "source_line_ids": [ "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-029" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00620", "p006-tsv00621", "p006-tsv00622", "p006-tsv00623", "p006-tsv00624", "p006-tsv00625", "p006-tsv00626", "p006-tsv00627", "p006-tsv00628", "p006-tsv00629", "p006-tsv00630", "p006-tsv00631", "p006-tsv00633", "p006-tsv00634", "p006-tsv00635", "p006-tsv00636", "p006-tsv00637", "p006-tsv00638", "p006-tsv00639", "p006-tsv00640", "p006-tsv00641", "p006-tsv00643", "p006-tsv00644", "p006-tsv00645", "p006-tsv00646", "p006-tsv00647", "p006-tsv00648", "p006-tsv00649", "p006-tsv00650", "p006-tsv00651", "p006-tsv00652", "p006-tsv00654", "p006-tsv00655", "p006-tsv00656", "p006-tsv00657", "p006-tsv00658", "p006-tsv00659", "p006-tsv00660", "p006-tsv00661", "p006-tsv00662", "p006-tsv00664", "p006-tsv00665", "p006-tsv00666", "p006-tsv00667", "p006-tsv00668", "p006-tsv00669", "p006-tsv00670", "p006-tsv00672", "p006-tsv00673", "p006-tsv00674", "p006-tsv00675", "p006-tsv00676", "p006-tsv00677", "p006-tsv00678", "p006-tsv00679", "p006-tsv00680", "p006-tsv00682", "p006-tsv00683", "p006-tsv00684", "p006-tsv00685" ], "text": "(7) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself make either company a permanent establish-\nment of the other." }, "pages": [ 6 ], "text": "(7) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself make either company a permanent establish-\nment of the other." } ], "title": "Article 5\nPermanent Establishment" }, { "body_sha256": "9e5677907c91f764ed8b0bcb69502e9f252a0f33e5e267e8b6c47bf83dd4d5fa", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-038" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.4562762482501, 258.84219006905624, 516.0400933271114, 276.0060572180204 ], "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-038" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00697", "p006-tsv00698", "p006-tsv00699", "p006-tsv00700", "p006-tsv00701", "p006-tsv00702", "p006-tsv00703", "p006-tsv00704", "p006-tsv00705", "p006-tsv00707", "p006-tsv00708", "p006-tsv00709", "p006-tsv00710", "p006-tsv00711", "p006-tsv00712", "p006-tsv00713", "p006-tsv00714", "p006-tsv00715" ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated." }, "pages": [ 6 ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 291.50890496547186, 519.0853943070462, 402.79720486682015 ], "source_line_ids": [ "pdf-006-line-041", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00719", "p006-tsv00720", "p006-tsv00721", "p006-tsv00722", "p006-tsv00723", "p006-tsv00724", "p006-tsv00725", "p006-tsv00726", "p006-tsv00727", "p006-tsv00729", "p006-tsv00730", "p006-tsv00731", "p006-tsv00732", "p006-tsv00733", "p006-tsv00734", "p006-tsv00735", "p006-tsv00736", "p006-tsv00737", "p006-tsv00739", "p006-tsv00740", "p006-tsv00741", "p006-tsv00742", "p006-tsv00743", "p006-tsv00744", "p006-tsv00745", "p006-tsv00746", "p006-tsv00747", "p006-tsv00749", "p006-tsv00750", "p006-tsv00751", "p006-tsv00752", "p006-tsv00753", "p006-tsv00754", "p006-tsv00755", "p006-tsv00756", "p006-tsv00757", "p006-tsv00759", "p006-tsv00760", "p006-tsv00761", "p006-tsv00762", "p006-tsv00763", "p006-tsv00764", "p006-tsv00765", "p006-tsv00766", "p006-tsv00768", "p006-tsv00769", "p006-tsv00770", "p006-tsv00771", "p006-tsv00772", "p006-tsv00773", "p006-tsv00774", "p006-tsv00775", "p006-tsv00776", "p006-tsv00778", "p006-tsv00779", "p006-tsv00780", "p006-tsv00781", "p006-tsv00782", "p006-tsv00783", "p006-tsv00784", "p006-tsv00786", "p006-tsv00787", "p006-tsv00788", "p006-tsv00789", "p006-tsv00790", "p006-tsv00791", "p006-tsv00792", "p006-tsv00793", "p006-tsv00794", "p006-tsv00796", "p006-tsv00797", "p006-tsv00798", "p006-tsv00799", "p006-tsv00800", "p006-tsv00801", "p006-tsv00802", "p006-tsv00803", "p006-tsv00804", "p006-tsv00806", "p006-tsv00807", "p006-tsv00808", "p006-tsv00809", "p006-tsv00810", "p006-tsv00811", "p006-tsv00812", "p006-tsv00813", "p006-tsv00814", "p006-tsv00816", "p006-tsv00817", "p006-tsv00818", "p006-tsv00819", "p006-tsv00820", "p006-tsv00821", "p006-tsv00822", "p006-tsv00823", "p006-tsv00824", "p006-tsv00826", "p006-tsv00827", "p006-tsv00828", "p006-tsv00829" ], "text": "(2) The term “immovable property\" shall be defined in\naccordance with the law of the Contracting State in\nwhich the property in question is situated. The term\nshall in any case include property accessory to immov-.\nable property, livestock and equipment used in agri-\nculture and forestry, rights to which the provisions of\ngeneral law respecting landed property apply, usufruct\nof immovable property and rights to variable or fixed\npayments as consideration for the working of, or the\nright to work, mineral deposits, sources and other natur-\nal resources; ships, boats and aircraft shall not be\nregarded as immovable property." }, "pages": [ 6 ], "text": "(2) The term “immovable property\" shall be defined in\naccordance with the law of the Contracting State in\nwhich the property in question is situated. The term\nshall in any case include property accessory to immov-.\nable property, livestock and equipment used in agri-\nculture and forestry, rights to which the provisions of\ngeneral law respecting landed property apply, usufruct\nof immovable property and rights to variable or fixed\npayments as consideration for the working of, or the\nright to work, mineral deposits, sources and other natur-\nal resources; ships, boats and aircraft shall not be\nregarded as immovable property." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 293.1794307046197, 418.30005261427164, 516.0400933271114, 444.5995264715554 ], "source_line_ids": [ "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00833", "p006-tsv00834", "p006-tsv00835", "p006-tsv00836", "p006-tsv00837", "p006-tsv00838", "p006-tsv00839", "p006-tsv00840", "p006-tsv00841", "p006-tsv00842", "p006-tsv00844", "p006-tsv00845", "p006-tsv00846", "p006-tsv00847", "p006-tsv00848", "p006-tsv00849", "p006-tsv00850", "p006-tsv00851", "p006-tsv00852", "p006-tsv00853", "p006-tsv00854", "p006-tsv00856", "p006-tsv00857", "p006-tsv00858", "p006-tsv00859", "p006-tsv00860" ], "text": "(3) The provisions of paragraph (1) shall apply to in-\ncome derived from the direct use, letting, or use in any\nother form of immovable property." }, "pages": [ 6 ], "text": "(3) The provisions of paragraph (1) shall apply to in-\ncome derived from the direct use, letting, or use in any\nother form of immovable property." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-072", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.90258516098925, 459.82553765208814, 515.763247783481, 495.8142913515291 ], "source_line_ids": [ "pdf-006-line-072", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00864", "p006-tsv00865", "p006-tsv00866", "p006-tsv00867", "p006-tsv00868", "p006-tsv00869", "p006-tsv00870", "p006-tsv00871", "p006-tsv00872", "p006-tsv00873", "p006-tsv00875", "p006-tsv00876", "p006-tsv00877", "p006-tsv00878", "p006-tsv00879", "p006-tsv00880", "p006-tsv00881", "p006-tsv00882", "p006-tsv00883", "p006-tsv00885", "p006-tsv00886", "p006-tsv00887", "p006-tsv00888", "p006-tsv00889", "p006-tsv00890", "p006-tsv00891", "p006-tsv00892", "p006-tsv00894", "p006-tsv00895", "p006-tsv00896", "p006-tsv00897", "p006-tsv00898", "p006-tsv00899" ], "text": "(4) The provisions of paragraphs (1) and (3) shall also\napply to the income from immovable property of an\nenterprise and to income from immovable property used\nfor the performance of professional services." }, "pages": [ 6 ], "text": "(4) The provisions of paragraphs (1) and (3) shall also\napply to the income from immovable property of an\nenterprise and to income from immovable property used\nfor the performance of professional services." } ], "title": "Article 6\nImmovable Property" }, { "body_sha256": "1c99907d62a96cd4f26c57248d50463df3a6189ea1ebbecd809b6a79aa368542", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-090", "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.90258516098925, 539.5544689246958, 515.763247783481, 612.9161591581717 ], "source_line_ids": [ "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-090", "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00911", "p006-tsv00912", "p006-tsv00913", "p006-tsv00914", "p006-tsv00915", "p006-tsv00916", "p006-tsv00917", "p006-tsv00918", "p006-tsv00919", "p006-tsv00920", "p006-tsv00922", "p006-tsv00923", "p006-tsv00924", "p006-tsv00925", "p006-tsv00926", "p006-tsv00927", "p006-tsv00928", "p006-tsv00929", "p006-tsv00930", "p006-tsv00931", "p006-tsv00933", "p006-tsv00934", "p006-tsv00935", "p006-tsv00936", "p006-tsv00937", "p006-tsv00938", "p006-tsv00939", "p006-tsv00940", "p006-tsv00941", "p006-tsv00943", "p006-tsv00944", "p006-tsv00945", "p006-tsv00946", "p006-tsv00947", "p006-tsv00948", "p006-tsv00949", "p006-tsv00951", "p006-tsv00952", "p006-tsv00953", "p006-tsv00954", "p006-tsv00955", "p006-tsv00956", "p006-tsv00957", "p006-tsv00958", "p006-tsv00959", "p006-tsv00960", "p006-tsv00961", "p006-tsv00963", "p006-tsv00964", "p006-tsv00965", "p006-tsv00966", "p006-tsv00967", "p006-tsv00968", "p006-tsv00969", "p006-tsv00970", "p006-tsv00971", "p006-tsv00972", "p006-tsv00973", "p006-tsv00975", "p006-tsv00976", "p006-tsv00977", "p006-tsv00978", "p006-tsv00979", "p006-tsv00980", "p006-tsv00981", "p006-tsv00982", "p006-tsv00983", "p006-tsv00984", "p006-tsv00985", "p006-tsv00987", "p006-tsv00988", "p006-tsv00989", "p006-tsv00990" ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on trade or business in the other Contracting\nState through a permanent establishment situated there-\nin, If the enterprise carries on trade or business as afore-\nsaid, the profits of the enterprise may be taxed in the\nother State but only so much of them as is attributable\nto that permanent establishment." }, "pages": [ 6 ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on trade or business in the other Contracting\nState through a permanent establishment situated there-\nin, If the enterprise carries on trade or business as afore-\nsaid, the profits of the enterprise may be taxed in the\nother State but only so much of them as is attributable\nto that permanent establishment." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-101", "pdf-006-line-103", "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-118" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 292.6257396173588, 618.729727063466, 515.763247783481, 709.5321210128247 ], "source_line_ids": [ "pdf-006-line-101", "pdf-006-line-103", "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-118" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00994", "p006-tsv00995", "p006-tsv00996", "p006-tsv00997", "p006-tsv00998", "p006-tsv00999", "p006-tsv01000", "p006-tsv01001", "p006-tsv01002", "p006-tsv01004", "p006-tsv01005", "p006-tsv01006", "p006-tsv01007", "p006-tsv01008", "p006-tsv01009", "p006-tsv01010", "p006-tsv01011", "p006-tsv01012", "p006-tsv01014", "p006-tsv01015", "p006-tsv01016", "p006-tsv01017", "p006-tsv01018", "p006-tsv01019", "p006-tsv01021", "p006-tsv01022", "p006-tsv01023", "p006-tsv01024", "p006-tsv01025", "p006-tsv01026", "p006-tsv01027", "p006-tsv01028", "p006-tsv01029", "p006-tsv01031", "p006-tsv01032", "p006-tsv01033", "p006-tsv01034", "p006-tsv01035", "p006-tsv01036", "p006-tsv01037", "p006-tsv01038", "p006-tsv01040", "p006-tsv01041", "p006-tsv01042", "p006-tsv01043", "p006-tsv01044", "p006-tsv01045", "p006-tsv01046", "p006-tsv01047", "p006-tsv01048", "p006-tsv01049", "p006-tsv01050", "p006-tsv01052", "p006-tsv01053", "p006-tsv01054", "p006-tsv01055", "p006-tsv01056", "p006-tsv01057", "p006-tsv01058", "p006-tsv01059", "p006-tsv01061", "p006-tsv01062", "p006-tsv01063", "p006-tsv01064", "p006-tsv01065", "p006-tsv01066", "p006-tsv01067", "p006-tsv01068", "p006-tsv01069", "p006-tsv01071", "p006-tsv01072", "p006-tsv01073", "p006-tsv01074", "p006-tsv01075", "p006-tsv01076", "p006-tsv01077", "p006-tsv01078", "p006-tsv01079", "p006-tsv01080", "p006-tsv01081", "p006-tsv01083", "p006-tsv01084" ], "text": "(2) Where an enterprise of a Contracting State carries\non trade or business in the other Contracting State\nthrough a permanent establishment situated therein,\nthere shall in each Contracting State be attributed to\nthat permanent establishment the profits which it might\nbe expected to make if it were a distinct and separate\nenterprise engaged in the same or similar activities\nunder the same or similar conditions and dealing at\narm’s length with the enterprise of which it is a perma-\nnent establishment." }, "pages": [ 6 ], "text": "(2) Where an enterprise of a Contracting State carries\non trade or business in the other Contracting State\nthrough a permanent establishment situated therein,\nthere shall in each Contracting State be attributed to\nthat permanent establishment the profits which it might\nbe expected to make if it were a distinct and separate\nenterprise engaged in the same or similar activities\nunder the same or similar conditions and dealing at\narm’s length with the enterprise of which it is a perma-\nnent establishment." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128", "pdf-006-line-130", "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008", "pdf-007-line-009", "pdf-007-line-012" ], "source_page": 6, "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 292.6257396173588, 716.7298717527129, 515.4864022398506, 771.8203485695495 ], "source_line_ids": [ "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128", "pdf-006-line-130" ], "source_page": 6 }, { "bbox": [ 321.9713672421839, 83.05097007563302, 544.8320298646757, 126.23747451496219 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008", "pdf-007-line-009", "pdf-007-line-012" ], "source_page": 7 } ], "source_word_ids": [ "p006-tsv01088", "p006-tsv01089", "p006-tsv01090", "p006-tsv01091", "p006-tsv01092", "p006-tsv01093", "p006-tsv01094", "p006-tsv01095", "p006-tsv01096", "p006-tsv01098", "p006-tsv01099", "p006-tsv01100", "p006-tsv01101", "p006-tsv01102", "p006-tsv01103", "p006-tsv01104", "p006-tsv01105", "p006-tsv01106", "p006-tsv01108", "p006-tsv01109", "p006-tsv01110", "p006-tsv01111", "p006-tsv01112", "p006-tsv01113", "p006-tsv01114", "p006-tsv01115", "p006-tsv01116", "p006-tsv01118", "p006-tsv01119", "p006-tsv01120", "p006-tsv01121", "p006-tsv01122", "p006-tsv01123", "p006-tsv01124", "p006-tsv01125", "p006-tsv01126", "p006-tsv01127", "p006-tsv01129", "p006-tsv01130", "p006-tsv01131", "p006-tsv01132", "p006-tsv01133", "p006-tsv01134", "p006-tsv01135", "p006-tsv01137", "p006-tsv01138", "p006-tsv01139", "p006-tsv01140", "p006-tsv01141", "p006-tsv01142", "p006-tsv01143", "p006-tsv01144", "p006-tsv01145", "p006-tsv01146", "p007-tsv00524", "p007-tsv00525", "p007-tsv00526", "p007-tsv00527", "p007-tsv00528", "p007-tsv00529", "p007-tsv00530", "p007-tsv00532", "p007-tsv00533", "p007-tsv00534", "p007-tsv00535", "p007-tsv00536", "p007-tsv00537", "p007-tsv00539", "p007-tsv00540", "p007-tsv00541", "p007-tsv00542", "p007-tsv00543", "p007-tsv00544", "p007-tsv00545", "p007-tsv00546", "p007-tsv00548", "p007-tsv00549", "p007-tsv00550", "p007-tsv00551", "p007-tsv00552", "p007-tsv00553", "p007-tsv00554", "p007-tsv00555", "p007-tsv00557" ], "text": "(3) In determining the profits of a permanent establish-\nment situated in one of the Contracting States, there\nshall be allowed as deductions all expenses which would\nbe deductible under the law of that Contracting State if\nthe permanent establishment were an independent enter-\nprise in so far as such expenses are reasonably allocable\nto the permanent establishment including executive and\ngeneral administration expenses so deductible and\nallocable, whether incurred in that Contracting State in\nwhich the permanent establishment is situated or else-\nwhere." }, "pages": [ 6, 7 ], "text": "(3) In determining the profits of a permanent establish-\nment situated in one of the Contracting States, there\nshall be allowed as deductions all expenses which would\nbe deductible under the law of that Contracting State if\nthe permanent establishment were an independent enter-\nprise in so far as such expenses are reasonably allocable\nto the permanent establishment including executive and\ngeneral administration expenses so deductible and\nallocable, whether incurred in that Contracting State in\nwhich the permanent establishment is situated or else-\nwhere." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024", "pdf-007-line-026", "pdf-007-line-028", "pdf-007-line-029", "pdf-007-line-031" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.69452169855344, 134.26573495560672, 544.8320298646757, 225.06812890496548 ], "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024", "pdf-007-line-026", "pdf-007-line-028", "pdf-007-line-029", "pdf-007-line-031" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00561", "p007-tsv00562", "p007-tsv00563", "p007-tsv00564", "p007-tsv00565", "p007-tsv00566", "p007-tsv00567", "p007-tsv00568", "p007-tsv00569", "p007-tsv00570", "p007-tsv00572", "p007-tsv00573", "p007-tsv00574", "p007-tsv00575", "p007-tsv00576", "p007-tsv00577", "p007-tsv00578", "p007-tsv00579", "p007-tsv00580", "p007-tsv00581", "p007-tsv00582", "p007-tsv00584", "p007-tsv00585", "p007-tsv00586", "p007-tsv00587", "p007-tsv00588", "p007-tsv00589", "p007-tsv00590", "p007-tsv00591", "p007-tsv00593", "p007-tsv00594", "p007-tsv00595", "p007-tsv00596", "p007-tsv00597", "p007-tsv00598", "p007-tsv00599", "p007-tsv00600", "p007-tsv00601", "p007-tsv00602", "p007-tsv00603", "p007-tsv00605", "p007-tsv00606", "p007-tsv00607", "p007-tsv00608", "p007-tsv00609", "p007-tsv00610", "p007-tsv00611", "p007-tsv00612", "p007-tsv00614", "p007-tsv00615", "p007-tsv00616", "p007-tsv00617", "p007-tsv00618", "p007-tsv00619", "p007-tsv00620", "p007-tsv00621", "p007-tsv00622", "p007-tsv00623", "p007-tsv00625", "p007-tsv00626", "p007-tsv00627", "p007-tsv00628", "p007-tsv00629", "p007-tsv00630", "p007-tsv00631", "p007-tsv00632", "p007-tsv00633", "p007-tsv00635", "p007-tsv00636", "p007-tsv00637", "p007-tsv00638", "p007-tsv00639", "p007-tsv00640", "p007-tsv00641", "p007-tsv00642", "p007-tsv00644", "p007-tsv00645", "p007-tsv00646", "p007-tsv00647", "p007-tsv00648", "p007-tsv00649", "p007-tsv00650", "p007-tsv00651", "p007-tsv00652", "p007-tsv00654", "p007-tsv00655", "p007-tsv00656", "p007-tsv00657" ], "text": "(4) Insofar as it has been customary in a Contracting\nState to determine the profits to be attributed to a per-\nmanent establishment on the basis of an apportionment\nof the total profits of the enterprise to its various parts,\nnothing in paragraph (2) shall preclude that Contracting\nState from determining the profits to be taxed by such\nan apportionment as may be customary; the method of\napportionment adopted shall, however, be such that the\nresult shall be in accordance with the principles laid\ndown in this Article." }, "pages": [ 7 ], "text": "(4) Insofar as it has been customary in a Contracting\nState to determine the profits to be attributed to a per-\nmanent establishment on the basis of an apportionment\nof the total profits of the enterprise to its various parts,\nnothing in paragraph (2) shall preclude that Contracting\nState from determining the profits to be taxed by such\nan apportionment as may be customary; the method of\napportionment adopted shall, however, be such that the\nresult shall be in accordance with the principles laid\ndown in this Article." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 231.43536994409732, 544.8320298646757, 266.8704505097008 ], "source_line_ids": [ "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00661", "p007-tsv00662", "p007-tsv00663", "p007-tsv00664", "p007-tsv00665", "p007-tsv00666", "p007-tsv00667", "p007-tsv00668", "p007-tsv00669", "p007-tsv00670", "p007-tsv00672", "p007-tsv00673", "p007-tsv00674", "p007-tsv00675", "p007-tsv00676", "p007-tsv00677", "p007-tsv00678", "p007-tsv00679", "p007-tsv00680", "p007-tsv00681", "p007-tsv00683", "p007-tsv00684", "p007-tsv00685", "p007-tsv00686", "p007-tsv00687", "p007-tsv00688", "p007-tsv00689", "p007-tsv00690", "p007-tsv00692" ], "text": "(5) No profits shall be attributed to a permanent estab-\nlishment by reason of the mere purchase by that perma-\nnent establishment of goods or merchandise for the\nenterprise," }, "pages": [ 7 ], "text": "(5) No profits shall be attributed to a permanent estab-\nlishment by reason of the mere purchase by that perma-\nnent establishment of goods or merchandise for the\nenterprise," }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 270.74616244656363, 544.8320298646757, 344.3846892469582 ], "source_line_ids": [ "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00695", "p007-tsv00696", "p007-tsv00697", "p007-tsv00698", "p007-tsv00699", "p007-tsv00700", "p007-tsv00701", "p007-tsv00702", "p007-tsv00704", "p007-tsv00705", "p007-tsv00706", "p007-tsv00707", "p007-tsv00708", "p007-tsv00709", "p007-tsv00710", "p007-tsv00712", "p007-tsv00713", "p007-tsv00714", "p007-tsv00715", "p007-tsv00716", "p007-tsv00717", "p007-tsv00718", "p007-tsv00719", "p007-tsv00721", "p007-tsv00722", "p007-tsv00723", "p007-tsv00724", "p007-tsv00725", "p007-tsv00726", "p007-tsv00727", "p007-tsv00728", "p007-tsv00729", "p007-tsv00730", "p007-tsv00731", "p007-tsv00733", "p007-tsv00734", "p007-tsv00735", "p007-tsv00736", "p007-tsv00737", "p007-tsv00738", "p007-tsv00739", "p007-tsv00740", "p007-tsv00741", "p007-tsv00742", "p007-tsv00744", "p007-tsv00745", "p007-tsv00746", "p007-tsv00747", "p007-tsv00748", "p007-tsv00749", "p007-tsv00750", "p007-tsv00751", "p007-tsv00753", "p007-tsv00754", "p007-tsv00755", "p007-tsv00756", "p007-tsv00757", "p007-tsv00758", "p007-tsv00759", "p007-tsv00760", "p007-tsv00761", "p007-tsv00762", "p007-tsv00764", "p007-tsv00765", "p007-tsv00766", "p007-tsv00767", "p007-tsv00768", "p007-tsv00769" ], "text": "(6) If the information available to the competent\nauthority concerned is inadequate to determine the\nprofits to be attributed to the permanent establishment,\nsuch profits may be determined by the exercise of a dis-\ncretion or the making of an estimate by that competent\nauthority, provided that such discretion shall be exercis-\ned or such estimate shall be made in accordance with\nthe principles stated in this Article." }, "pages": [ 7 ], "text": "(6) If the information available to the competent\nauthority concerned is inadequate to determine the\nprofits to be attributed to the permanent establishment,\nsuch profits may be determined by the exercise of a dis-\ncretion or the making of an estimate by that competent\nauthority, provided that such discretion shall be exercis-\ned or such estimate shall be made in accordance with\nthe principles stated in this Article." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 350.1982571522525, 544.5551843210453, 395.04578099309435 ], "source_line_ids": [ "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00773", "p007-tsv00774", "p007-tsv00775", "p007-tsv00776", "p007-tsv00777", "p007-tsv00778", "p007-tsv00779", "p007-tsv00780", "p007-tsv00781", "p007-tsv00783", "p007-tsv00784", "p007-tsv00785", "p007-tsv00786", "p007-tsv00787", "p007-tsv00788", "p007-tsv00789", "p007-tsv00790", "p007-tsv00792", "p007-tsv00793", "p007-tsv00794", "p007-tsv00795", "p007-tsv00796", "p007-tsv00797", "p007-tsv00798", "p007-tsv00799", "p007-tsv00800", "p007-tsv00801", "p007-tsv00803", "p007-tsv00804", "p007-tsv00805", "p007-tsv00806", "p007-tsv00807", "p007-tsv00808", "p007-tsv00809", "p007-tsv00810", "p007-tsv00811", "p007-tsv00813" ], "text": "(7) For the purposes of the preceding paragraph the\nprofits to be attributed to the permanent establishment\nshall be determined by the same method year by year\nunless there is good and sufficient reason to the\ncontrary." }, "pages": [ 7 ], "text": "(7) For the purposes of the preceding paragraph the\nprofits to be attributed to the permanent establishment\nshall be determined by the same method year by year\nunless there is good and sufficient reason to the\ncontrary." }, { "id": "para-8", "original": { "id": "para-8", "source_line_ids": [ "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-067", "pdf-007-line-069" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 321.9713672421839, 398.64465636303845, 544.8320298646757, 434.6334100624794 ], "source_line_ids": [ "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-067", "pdf-007-line-069" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00816", "p007-tsv00817", "p007-tsv00818", "p007-tsv00819", "p007-tsv00820", "p007-tsv00821", "p007-tsv00822", "p007-tsv00823", "p007-tsv00824", "p007-tsv00826", "p007-tsv00827", "p007-tsv00828", "p007-tsv00829", "p007-tsv00830", "p007-tsv00831", "p007-tsv00832", "p007-tsv00833", "p007-tsv00834", "p007-tsv00836", "p007-tsv00837", "p007-tsv00838", "p007-tsv00839", "p007-tsv00840", "p007-tsv00841", "p007-tsv00842", "p007-tsv00843", "p007-tsv00844", "p007-tsv00845", "p007-tsv00847", "p007-tsv00848", "p007-tsv00849", "p007-tsv00850", "p007-tsv00851", "p007-tsv00852", "p007-tsv00853" ], "text": "(8) Where profits include items of income which are\ndealt with separately in other Articles of this Agree-\nment, then the provisions of those Articles shall not be\naffected by the provisions of this Article." }, "pages": [ 7 ], "text": "(8) Where profits include items of income which are\ndealt with separately in other Articles of this Agree-\nment, then the provisions of those Articles shall not be\naffected by the provisions of this Article." } ], "title": "Article 7\nBusiness Profits" }, { "body_sha256": "ac2a84fa5780ab4acbc71b4fc6ecdac90328001d4e8e11b9c09a03b2f4663e75", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.24821278581425, 474.2210391318645, 544.8320298646757, 509.93295626438675 ], "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00866", "p007-tsv00867", "p007-tsv00868", "p007-tsv00869", "p007-tsv00870", "p007-tsv00871", "p007-tsv00872", "p007-tsv00873", "p007-tsv00874", "p007-tsv00875", "p007-tsv00877", "p007-tsv00878", "p007-tsv00879", "p007-tsv00880", "p007-tsv00881", "p007-tsv00882", "p007-tsv00883", "p007-tsv00884", "p007-tsv00885", "p007-tsv00887", "p007-tsv00888", "p007-tsv00889", "p007-tsv00890", "p007-tsv00891", "p007-tsv00892", "p007-tsv00893", "p007-tsv00894", "p007-tsv00895", "p007-tsv00897", "p007-tsv00898", "p007-tsv00899", "p007-tsv00900", "p007-tsv00901", "p007-tsv00902" ], "text": "(1) Profits from the operation of ships or aircraft in\ninternational traffic shall be taxable only in the Con-\ntracting State in which the place of effective manage-\nment of the enterprise is situated." }, "pages": [ 7 ], "text": "(1) Profits from the operation of ships or aircraft in\ninternational traffic shall be taxable only in the Con-\ntracting State in which the place of effective manage-\nment of the enterprise is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-090", "pdf-007-line-092" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.24821278581425, 523.2211114764881, 544.8320298646757, 567.5149621834922 ], "source_line_ids": [ "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-090", "pdf-007-line-092" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00906", "p007-tsv00907", "p007-tsv00908", "p007-tsv00909", "p007-tsv00910", "p007-tsv00911", "p007-tsv00912", "p007-tsv00913", "p007-tsv00914", "p007-tsv00916", "p007-tsv00917", "p007-tsv00918", "p007-tsv00919", "p007-tsv00920", "p007-tsv00921", "p007-tsv00922", "p007-tsv00923", "p007-tsv00924", "p007-tsv00925", "p007-tsv00927", "p007-tsv00928", "p007-tsv00929", "p007-tsv00930", "p007-tsv00931", "p007-tsv00932", "p007-tsv00933", "p007-tsv00934", "p007-tsv00935", "p007-tsv00936", "p007-tsv00938", "p007-tsv00939", "p007-tsv00940", "p007-tsv00941", "p007-tsv00942", "p007-tsv00943", "p007-tsv00944", "p007-tsv00945", "p007-tsv00946", "p007-tsv00948", "p007-tsv00949", "p007-tsv00950" ], "text": "(2) The provisions of paragraph (1) shall likewise apply\nin respect of participations in pools, in a joint business\nor in an international operations agency of any kind by\nenterprises engaged in the operation of ships or aircraft\nin international traffic." }, "pages": [ 7 ], "text": "(2) The provisions of paragraph (1) shall likewise apply\nin respect of participations in pools, in a joint business\nor in an international operations agency of any kind by\nenterprises engaged in the operation of ships or aircraft\nin international traffic." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-007-line-094", "pdf-007-line-096", "pdf-007-line-098", "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 322.5250583294447, 574.9895494902993, 544.8320298646757, 629.2495166063795 ], "source_line_ids": [ "pdf-007-line-094", "pdf-007-line-096", "pdf-007-line-098", "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00954", "p007-tsv00955", "p007-tsv00956", "p007-tsv00957", "p007-tsv00958", "p007-tsv00959", "p007-tsv00960", "p007-tsv00961", "p007-tsv00962", "p007-tsv00963", "p007-tsv00965", "p007-tsv00966", "p007-tsv00967", "p007-tsv00968", "p007-tsv00969", "p007-tsv00970", "p007-tsv00971", "p007-tsv00972", "p007-tsv00973", "p007-tsv00974", "p007-tsv00975", "p007-tsv00976", "p007-tsv00978", "p007-tsv00979", "p007-tsv00980", "p007-tsv00981", "p007-tsv00982", "p007-tsv00983", "p007-tsv00984", "p007-tsv00985", "p007-tsv00986", "p007-tsv00987", "p007-tsv00989", "p007-tsv00990", "p007-tsv00991", "p007-tsv00992", "p007-tsv00993", "p007-tsv00994", "p007-tsv00995", "p007-tsv00996", "p007-tsv00997", "p007-tsv00998", "p007-tsv00999", "p007-tsv01000", "p007-tsv01001", "p007-tsv01003", "p007-tsv01004", "p007-tsv01005", "p007-tsv01006", "p007-tsv01007", "p007-tsv01008", "p007-tsv01009", "p007-tsv01010", "p007-tsv01011", "p007-tsv01013", "p007-tsv01014", "p007-tsv01015", "p007-tsv01016", "p007-tsv01017", "p007-tsv01018" ], "text": "(3) If the place of effective management of a shipping\nenterprise is aboard a ship, then it shall be deemed to be\nsituated in the Contracting State in which the home har-\nbour of the ship is situated, or, if there is no such home\nharbour, in the Contracting State of which the operator\nof the ship is a resident." }, "pages": [ 7 ], "text": "(3) If the place of effective management of a shipping\nenterprise is aboard a ship, then it shall be deemed to be\nsituated in the Contracting State in which the home har-\nbour of the ship is situated, or, if there is no such home\nharbour, in the Contracting State of which the operator\nof the ship is a resident." } ], "title": "Article 8\nShips and Aircraft" }, { "body_sha256": "3ea3ea3c17944770f956fcea03d47927989cec5e0c7f380ef688747c6b8b7106", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-123", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-127", "pdf-007-line-130", "pdf-007-line-132", "pdf-007-line-134", "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 322.8019038730751, 664.4077606050641, 544.8320298646757, 772.374021703387 ], "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-123", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-127", "pdf-007-line-130", "pdf-007-line-132", "pdf-007-line-134" ], "source_page": 7 }, { "bbox": [ 298.1626504899673, 77.79107530417626, 521.8538497433505, 132.88155212101282 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv01030", "p007-tsv01033", "p007-tsv01034", "p007-tsv01035", "p007-tsv01036", "p007-tsv01037", "p007-tsv01038", "p007-tsv01039", "p007-tsv01040", "p007-tsv01042", "p007-tsv01043", "p007-tsv01044", "p007-tsv01045", "p007-tsv01046", "p007-tsv01047", "p007-tsv01048", "p007-tsv01049", "p007-tsv01051", "p007-tsv01052", "p007-tsv01053", "p007-tsv01054", "p007-tsv01055", "p007-tsv01056", "p007-tsv01057", "p007-tsv01058", "p007-tsv01060", "p007-tsv01061", "p007-tsv01120", "p007-tsv01064", "p007-tsv01065", "p007-tsv01066", "p007-tsv01067", "p007-tsv01068", "p007-tsv01069", "p007-tsv01070", "p007-tsv01071", "p007-tsv01073", "p007-tsv01074", "p007-tsv01075", "p007-tsv01076", "p007-tsv01077", "p007-tsv01078", "p007-tsv01079", "p007-tsv01080", "p007-tsv01082", "p007-tsv01083", "p007-tsv01084", "p007-tsv01085", "p007-tsv01086", "p007-tsv01087", "p007-tsv01088", "p007-tsv01089", "p007-tsv01090", "p007-tsv01091", "p007-tsv01093", "p007-tsv01094", "p007-tsv01097", "p007-tsv01098", "p007-tsv01099", "p007-tsv01100", "p007-tsv01101", "p007-tsv01102", "p007-tsv01103", "p007-tsv01104", "p007-tsv01105", "p007-tsv01106", "p007-tsv01108", "p007-tsv01109", "p007-tsv01110", "p007-tsv01111", "p007-tsv01112", "p007-tsv01113", "p007-tsv01114", "p007-tsv01115", "p007-tsv01116", "p008-tsv00567", "p008-tsv00568", "p008-tsv00569", "p008-tsv00570", "p008-tsv00571", "p008-tsv00572", "p008-tsv00573", "p008-tsv00574", "p008-tsv00575", "p008-tsv00577", "p008-tsv00578", "p008-tsv00579", "p008-tsv00580", "p008-tsv00581", "p008-tsv00582", "p008-tsv00583", "p008-tsv00585", "p008-tsv00586", "p008-tsv00587", "p008-tsv00588", "p008-tsv00589", "p008-tsv00590", "p008-tsv00591", "p008-tsv00592", "p008-tsv00593", "p008-tsv00595", "p008-tsv00596", "p008-tsv00597", "p008-tsv00598", "p008-tsv00599", "p008-tsv00600", "p008-tsv00601", "p008-tsv00602", "p008-tsv00603", "p008-tsv00604", "p008-tsv00606", "p008-tsv00607", "p008-tsv00608", "p008-tsv00609", "p008-tsv00610", "p008-tsv00611", "p008-tsv00612", "p008-tsv00613", "p008-tsv00614", "p008-tsv00615", "p008-tsv00617", "p008-tsv00618", "p008-tsv00619", "p008-tsv00620", "p008-tsv00621", "p008-tsv00622", "p008-tsv00623" ], "text": "Where\n(a) an enterprise of a Contracting State participates\ndirectly or indirectly in the management, control or\ncapital of an enterprise of the other Contracting\nState, or\n(b\nthe same persons participate directly or indirectly in\nthe management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed be-\ntween the two enterprises in their commercial or finan-\ncial relations which differ from those which would be\nmade between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to\none of the enterprises, but, by reason of those condi-\ntions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." }, "pages": [ 7, 8 ], "text": "Where\n(a) an enterprise of a Contracting State participates\ndirectly or indirectly in the management, control or\ncapital of an enterprise of the other Contracting\nState, or\n(b\nthe same persons participate directly or indirectly in\nthe management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed be-\ntween the two enterprises in their commercial or finan-\ncial relations which differ from those which would be\nmade between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to\none of the enterprises, but, by reason of those condi-\ntions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." } ], "title": "Article 9\nAssociated Enterprises" }, { "body_sha256": "62e3dac8b1b9c4c335c88b5230ab8a0d3c532fd6815de78a5b7f60a58970a9e3", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 297.6089594027065, 187.6951923709306, 520.4696220251983, 214.2715027951332 ], "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00634", "p008-tsv00635", "p008-tsv00636", "p008-tsv00637", "p008-tsv00638", "p008-tsv00639", "p008-tsv00640", "p008-tsv00641", "p008-tsv00642", "p008-tsv00643", "p008-tsv00644", "p008-tsv00646", "p008-tsv00647", "p008-tsv00648", "p008-tsv00649", "p008-tsv00650", "p008-tsv00651", "p008-tsv00652", "p008-tsv00653", "p008-tsv00654", "p008-tsv00655", "p008-tsv00657", "p008-tsv00658", "p008-tsv00659", "p008-tsv00660", "p008-tsv00661", "p008-tsv00662", "p008-tsv00663", "p008-tsv00664", "p008-tsv00665" ], "text": "(1) Dividends paid by a company which is a resident of\na Contracting State to a resident of the other Contract-\ning State may be taxed in that other State." }, "pages": [ 8 ], "text": "(1) Dividends paid by a company which is a resident of\na Contracting State to a resident of the other Contract-\ning State may be taxed in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-042", "pdf-008-line-046", "pdf-008-line-048" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 297.33211385907606, 229.22067740874712, 520.4696220251983, 343.00050641236436 ], "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-042", "pdf-008-line-046", "pdf-008-line-048" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00669", "p008-tsv00670", "p008-tsv00671", "p008-tsv00672", "p008-tsv00673", "p008-tsv00674", "p008-tsv00675", "p008-tsv00676", "p008-tsv00677", "p008-tsv00678", "p008-tsv00680", "p008-tsv00681", "p008-tsv00682", "p008-tsv00683", "p008-tsv00684", "p008-tsv00685", "p008-tsv00686", "p008-tsv00687", "p008-tsv00688", "p008-tsv00690", "p008-tsv00691", "p008-tsv00692", "p008-tsv00693", "p008-tsv00694", "p008-tsv00695", "p008-tsv00696", "p008-tsv00697", "p008-tsv00698", "p008-tsv00699", "p008-tsv00700", "p008-tsv00702", "p008-tsv00703", "p008-tsv00704", "p008-tsv00705", "p008-tsv00706", "p008-tsv00707", "p008-tsv00708", "p008-tsv00709", "p008-tsv00710", "p008-tsv00714", "p008-tsv00715", "p008-tsv00716", "p008-tsv00717", "p008-tsv00718", "p008-tsv00719", "p008-tsv00720", "p008-tsv00721", "p008-tsv00722", "p008-tsv00723", "p008-tsv00724", "p008-tsv00725", "p008-tsv00727", "p008-tsv00728", "p008-tsv00729", "p008-tsv00730", "p008-tsv00731", "p008-tsv00732", "p008-tsv00733", "p008-tsv00735", "p008-tsv00736", "p008-tsv00737", "p008-tsv00738", "p008-tsv00739", "p008-tsv00740", "p008-tsv00741", "p008-tsv00742", "p008-tsv00743", "p008-tsv00744", "p008-tsv00745", "p008-tsv00747", "p008-tsv00748", "p008-tsv00749", "p008-tsv00750", "p008-tsv00751", "p008-tsv00752", "p008-tsv00756", "p008-tsv00757", "p008-tsv00758", "p008-tsv00759", "p008-tsv00760", "p008-tsv00761", "p008-tsv00762", "p008-tsv00763", "p008-tsv00764", "p008-tsv00765", "p008-tsv00766", "p008-tsv00767", "p008-tsv00768", "p008-tsv00770", "p008-tsv00771" ], "text": "(2) However, such dividends may be taxed in the Con-\ntracting State of which the company paying the divi-\ndends is a resident, and according to the law of that\nState, but the tax so charged shall not exceed:\n(a) 10 per cent of the gross amount of the dividends if\nthe recipient is a company (excluding partnerships)\nwhich owns directly at least 25 per cent of the shares\nof the company paying the dividends;\n(b) in all other cases, 15 per cent of the gross amount of\nthe dividends." }, "pages": [ 8 ], "text": "(2) However, such dividends may be taxed in the Con-\ntracting State of which the company paying the divi-\ndends is a resident, and according to the law of that\nState, but the tax so charged shall not exceed:\n(a) 10 per cent of the gross amount of the dividends if\nthe recipient is a company (excluding partnerships)\nwhich owns directly at least 25 per cent of the shares\nof the company paying the dividends;\n(b) in all other cases, 15 per cent of the gross amount of\nthe dividends." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 296.5015772281848, 350.75193028609016, 519.9159309379374, 434.07973692864186 ], "source_line_ids": [ "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00775", "p008-tsv00776", "p008-tsv00777", "p008-tsv00778", "p008-tsv00779", "p008-tsv00780", "p008-tsv00781", "p008-tsv00783", "p008-tsv00784", "p008-tsv00785", "p008-tsv00786", "p008-tsv00787", "p008-tsv00788", "p008-tsv00789", "p008-tsv00790", "p008-tsv00791", "p008-tsv00792", "p008-tsv00794", "p008-tsv00795", "p008-tsv00796", "p008-tsv00797", "p008-tsv00798", "p008-tsv00799", "p008-tsv00800", "p008-tsv00801", "p008-tsv00802", "p008-tsv00803", "p008-tsv00805", "p008-tsv00806", "p008-tsv00807", "p008-tsv00808", "p008-tsv00809", "p008-tsv00810", "p008-tsv00811", "p008-tsv00812", "p008-tsv00813", "p008-tsv00814", "p008-tsv00815", "p008-tsv00816", "p008-tsv00818", "p008-tsv00819", "p008-tsv00820", "p008-tsv00821", "p008-tsv00822", "p008-tsv00823", "p008-tsv00824", "p008-tsv00825", "p008-tsv00826", "p008-tsv00827", "p008-tsv00829", "p008-tsv00830", "p008-tsv00831", "p008-tsv00832", "p008-tsv00833", "p008-tsv00834", "p008-tsv00835", "p008-tsv00836", "p008-tsv00837", "p008-tsv00838", "p008-tsv00840", "p008-tsv00841", "p008-tsv00842", "p008-tsv00843", "p008-tsv00844", "p008-tsv00845", "p008-tsv00846", "p008-tsv00847", "p008-tsv00848", "p008-tsv00849", "p008-tsv00851", "p008-tsv00852", "p008-tsv00853", "p008-tsv00854", "p008-tsv00855", "p008-tsv00856", "p008-tsv00857", "p008-tsv00858", "p008-tsv00859", "p008-tsv00861", "p008-tsv00862", "p008-tsv00863", "p008-tsv00864", "p008-tsv00865", "p008-tsv00866", "p008-tsv00867", "p008-tsv00868", "p008-tsv00869" ], "text": "(3) Notwithstanding the provisions of paragraph (2)\nJamaican tax on dividends paid to a company being a\nresident of the Federal Republic of Germany by a com-\npany being a resident of Jamaica, at least 25 per cent of\nthe voting shares of which is owned directly by the\nformer company, shall not exceed 22.5 per cent of the\ngross amount of such dividends as long as the combined\nrate of Jamaican company profits tax and the additional\ncompany profits tax does not exceed 45 per cent." }, "pages": [ 8 ], "text": "(3) Notwithstanding the provisions of paragraph (2)\nJamaican tax on dividends paid to a company being a\nresident of the Federal Republic of Germany by a com-\npany being a resident of Jamaica, at least 25 per cent of\nthe voting shares of which is owned directly by the\nformer company, shall not exceed 22.5 per cent of the\ngross amount of such dividends as long as the combined\nrate of Jamaican company profits tax and the additional\ncompany profits tax does not exceed 45 per cent." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-070", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-085", "pdf-008-line-088", "pdf-008-line-089", "pdf-008-line-092" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 296.22473168455434, 449.3057481091746, 519.9159309379374, 560.0403748766853 ], "source_line_ids": [ "pdf-008-line-070", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-085", "pdf-008-line-088", "pdf-008-line-089", "pdf-008-line-092" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00873", "p008-tsv00874", "p008-tsv00875", "p008-tsv00876", "p008-tsv00877", "p008-tsv00878", "p008-tsv00879", "p008-tsv00881", "p008-tsv00882", "p008-tsv00883", "p008-tsv00884", "p008-tsv00885", "p008-tsv00886", "p008-tsv00887", "p008-tsv00888", "p008-tsv00889", "p008-tsv00890", "p008-tsv00892", "p008-tsv00893", "p008-tsv00894", "p008-tsv00895", "p008-tsv00896", "p008-tsv00897", "p008-tsv00898", "p008-tsv00899", "p008-tsv00900", "p008-tsv00901", "p008-tsv00903", "p008-tsv00904", "p008-tsv00905", "p008-tsv00906", "p008-tsv00907", "p008-tsv00908", "p008-tsv00909", "p008-tsv00910", "p008-tsv00911", "p008-tsv00912", "p008-tsv00913", "p008-tsv00915", "p008-tsv00916", "p008-tsv00917", "p008-tsv00918", "p008-tsv00919", "p008-tsv00920", "p008-tsv00921", "p008-tsv00922", "p008-tsv00923", "p008-tsv00924", "p008-tsv00926", "p008-tsv00927", "p008-tsv00928", "p008-tsv00929", "p008-tsv00930", "p008-tsv00931", "p008-tsv00932", "p008-tsv00933", "p008-tsv00934", "p008-tsv00935", "p008-tsv00936", "p008-tsv00938", "p008-tsv00939", "p008-tsv00940", "p008-tsv00941", "p008-tsv00942", "p008-tsv00943", "p008-tsv00944", "p008-tsv00945", "p008-tsv00946", "p008-tsv00948", "p008-tsv00949", "p008-tsv00950", "p008-tsv00951", "p008-tsv00952", "p008-tsv00953", "p008-tsv00954", "p008-tsv00955", "p008-tsv00956", "p008-tsv00957", "p008-tsv00958", "p008-tsv00959", "p008-tsv00961", "p008-tsv00962", "p008-tsv00963", "p008-tsv00964", "p008-tsv00965", "p008-tsv00966", "p008-tsv00967", "p008-tsv00968", "p008-tsv00969", "p008-tsv00970", "p008-tsv00971", "p008-tsv00973", "p008-tsv00974", "p008-tsv00975", "p008-tsv00976", "p008-tsv00977", "p008-tsv00978", "p008-tsv00979", "p008-tsv00980", "p008-tsv00981", "p008-tsv00983", "p008-tsv00984", "p008-tsv00985", "p008-tsv00986", "p008-tsv00987", "p008-tsv00988", "p008-tsv00989", "p008-tsv00990", "p008-tsv00992", "p008-tsv00993", "p008-tsv00994", "p008-tsv00995", "p008-tsv00996", "p008-tsv00997", "p008-tsv00998", "p008-tsv00999" ], "text": "(4) Notwithstanding the provisions of paragraph (2)\nGerman tax on dividends paid to a company being a\nresident of Jamaica by a company being a resident of\nthe Federal Republic of Germany, at least 25 per cent of\nthe voting shares of which is owned directly or indirect-\nly by the former company itself, or by it together with\nother persons controlling it or being under common con-\ntrol with it, shall not exceed 27 per cent of the gross\namount of such dividends as long as the rate of German\ncorporation tax on distributed profits is lower than that\non undistributed profits and the difference between those\ntwo rates is 15 percentage points or more." }, "pages": [ 8 ], "text": "(4) Notwithstanding the provisions of paragraph (2)\nGerman tax on dividends paid to a company being a\nresident of Jamaica by a company being a resident of\nthe Federal Republic of Germany, at least 25 per cent of\nthe voting shares of which is owned directly or indirect-\nly by the former company itself, or by it together with\nother persons controlling it or being under common con-\ntrol with it, shall not exceed 27 per cent of the gross\namount of such dividends as long as the rate of German\ncorporation tax on distributed profits is lower than that\non undistributed profits and the difference between those\ntwo rates is 15 percentage points or more." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 295.6710405972935, 584.6788293324564, 519.0853943070462, 666.0687800065768 ], "source_line_ids": [ "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01003", "p008-tsv01004", "p008-tsv01005", "p008-tsv01006", "p008-tsv01007", "p008-tsv01008", "p008-tsv01009", "p008-tsv01010", "p008-tsv01011", "p008-tsv01012", "p008-tsv01014", "p008-tsv01015", "p008-tsv01016", "p008-tsv01017", "p008-tsv01018", "p008-tsv01019", "p008-tsv01020", "p008-tsv01021", "p008-tsv01023", "p008-tsv01024", "p008-tsv01025", "p008-tsv01026", "p008-tsv01027", "p008-tsv01028", "p008-tsv01029", "p008-tsv01030", "p008-tsv01032", "p008-tsv01033", "p008-tsv01034", "p008-tsv01035", "p008-tsv01036", "p008-tsv01037", "p008-tsv01038", "p008-tsv01039", "p008-tsv01040", "p008-tsv01041", "p008-tsv01043", "p008-tsv01044", "p008-tsv01045", "p008-tsv01046", "p008-tsv01047", "p008-tsv01048", "p008-tsv01049", "p008-tsv01050", "p008-tsv01051", "p008-tsv01052", "p008-tsv01053", "p008-tsv01055", "p008-tsv01056", "p008-tsv01057", "p008-tsv01058", "p008-tsv01059", "p008-tsv01060", "p008-tsv01061", "p008-tsv01062", "p008-tsv01063", "p008-tsv01064", "p008-tsv01066", "p008-tsv01067", "p008-tsv01068", "p008-tsv01069", "p008-tsv01070", "p008-tsv01071", "p008-tsv01072", "p008-tsv01073", "p008-tsv01074", "p008-tsv01076", "p008-tsv01077", "p008-tsv01078", "p008-tsv01079", "p008-tsv01080", "p008-tsv01081", "p008-tsv01082", "p008-tsv01083", "p008-tsv01085", "p008-tsv01086", "p008-tsv01087" ], "text": "(5) The term “dividends” as used in this Article means\nincome from shares, mining shares, founders’ shares or\nother rights, not being debt-claims, participating in prof-\nits, as well as income from other corporate rights assi-\nmilated to income from shares by the taxation law of the\nState of which the company making the distribution is a\nresident, and income derived by a sleeping partner from\nhis participation as such and distributions on certificates\nof an investment-trust." }, "pages": [ 8 ], "text": "(5) The term “dividends” as used in this Article means\nincome from shares, mining shares, founders’ shares or\nother rights, not being debt-claims, participating in prof-\nits, as well as income from other corporate rights assi-\nmilated to income from shares by the taxation law of the\nState of which the company making the distribution is a\nresident, and income derived by a sleeping partner from\nhis participation as such and distributions on certificates\nof an investment-trust." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-129" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 295.3941950536631, 692.0914172969418, 519.3622398506766, 765.7299440973364 ], "source_line_ids": [ "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-129" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01091", "p008-tsv01092", "p008-tsv01093", "p008-tsv01094", "p008-tsv01095", "p008-tsv01096", "p008-tsv01097", "p008-tsv01098", "p008-tsv01099", "p008-tsv01100", "p008-tsv01102", "p008-tsv01103", "p008-tsv01104", "p008-tsv01105", "p008-tsv01106", "p008-tsv01107", "p008-tsv01108", "p008-tsv01109", "p008-tsv01110", "p008-tsv01111", "p008-tsv01113", "p008-tsv01114", "p008-tsv01115", "p008-tsv01116", "p008-tsv01117", "p008-tsv01118", "p008-tsv01119", "p008-tsv01120", "p008-tsv01121", "p008-tsv01123", "p008-tsv01124", "p008-tsv01125", "p008-tsv01126", "p008-tsv01127", "p008-tsv01128", "p008-tsv01129", "p008-tsv01130", "p008-tsv01131", "p008-tsv01132", "p008-tsv01134", "p008-tsv01135", "p008-tsv01136", "p008-tsv01137", "p008-tsv01138", "p008-tsv01139", "p008-tsv01140", "p008-tsv01141", "p008-tsv01143", "p008-tsv01144", "p008-tsv01145", "p008-tsv01146", "p008-tsv01147", "p008-tsv01148", "p008-tsv01149", "p008-tsv01150", "p008-tsv01151", "p008-tsv01152", "p008-tsv01153", "p008-tsv01155", "p008-tsv01156", "p008-tsv01157", "p008-tsv01158", "p008-tsv01159", "p008-tsv01160", "p008-tsv01161", "p008-tsv01162", "p008-tsv01163", "p008-tsv01164", "p008-tsv01166", "p008-tsv01167", "p008-tsv01168", "p008-tsv01169" ], "text": "(6) The provisions of paragraphs (1) to (3) shall not\napply if the recipient of the dividends, being a resident\nof a Contracting State, has in the other Contracting\nState, of which the company paying the dividends is a\nresident, a permanent establishment with which the hold-\ning by virtue of which the dividends are paid is effec-\ntively connected. In such a case, the provisions of Arti-\ncle 7 shall apply." }, "pages": [ 8 ], "text": "(6) The provisions of paragraphs (1) to (3) shall not\napply if the recipient of the dividends, being a resident\nof a Contracting State, has in the other Contracting\nState, of which the company paying the dividends is a\nresident, a permanent establishment with which the hold-\ning by virtue of which the dividends are paid is effec-\ntively connected. In such a case, the provisions of Arti-\ncle 7 shall apply." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-012", "pdf-009-line-013", "pdf-009-line-015", "pdf-009-line-017", "pdf-009-line-019" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 316.9881474568362, 79.45209470568892, 539.848810079328, 161.6725550805656 ], "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-012", "pdf-009-line-013", "pdf-009-line-015", "pdf-009-line-017", "pdf-009-line-019" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00581", "p009-tsv00582", "p009-tsv00583", "p009-tsv00584", "p009-tsv00585", "p009-tsv00586", "p009-tsv00587", "p009-tsv00588", "p009-tsv00589", "p009-tsv00590", "p009-tsv00591", "p009-tsv00593", "p009-tsv00594", "p009-tsv00595", "p009-tsv00596", "p009-tsv00597", "p009-tsv00598", "p009-tsv00599", "p009-tsv00600", "p009-tsv00601", "p009-tsv00603", "p009-tsv00604", "p009-tsv00605", "p009-tsv00606", "p009-tsv00607", "p009-tsv00608", "p009-tsv00609", "p009-tsv00610", "p009-tsv00611", "p009-tsv00613", "p009-tsv00614", "p009-tsv00615", "p009-tsv00616", "p009-tsv00617", "p009-tsv00618", "p009-tsv00619", "p009-tsv00620", "p009-tsv00621", "p009-tsv00622", "p009-tsv00624", "p009-tsv00625", "p009-tsv00626", "p009-tsv00627", "p009-tsv00628", "p009-tsv00629", "p009-tsv00630", "p009-tsv00631", "p009-tsv00632", "p009-tsv00633", "p009-tsv00634", "p009-tsv00636", "p009-tsv00637", "p009-tsv00638", "p009-tsv00639", "p009-tsv00640", "p009-tsv00641", "p009-tsv00642", "p009-tsv00643", "p009-tsv00645", "p009-tsv00646", "p009-tsv00647", "p009-tsv00648", "p009-tsv00649", "p009-tsv00650", "p009-tsv00651", "p009-tsv00652", "p009-tsv00653", "p009-tsv00655", "p009-tsv00656", "p009-tsv00657", "p009-tsv00658", "p009-tsv00659", "p009-tsv00660", "p009-tsv00661", "p009-tsv00662", "p009-tsv00663", "p009-tsv00664", "p009-tsv00666", "p009-tsv00667", "p009-tsv00668", "p009-tsv00669", "p009-tsv00670" ], "text": "(7) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not residents of that other State, or subject the\ncompany's undistributed profits to a tax on undistributed\nprofits, even if the dividends paid or the undistributed\nprofits consist wholly or partly of profits or income aris-\ning in such other State." }, "pages": [ 9 ], "text": "(7) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not residents of that other State, or subject the\ncompany's undistributed profits to a tax on undistributed\nprofits, even if the dividends paid or the undistributed\nprofits consist wholly or partly of profits or income aris-\ning in such other State." } ], "title": "Article 10\nDividends" }, { "body_sha256": "23d3852768bf4eb30af330ba5eede6fbd300c75d8ec7126d1c5987d6f2b632d8", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 317.81868408772743, 212.33364682670174, 540.1256556229584, 237.24893784939167 ], "source_line_ids": [ "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00681", "p009-tsv00682", "p009-tsv00683", "p009-tsv00684", "p009-tsv00685", "p009-tsv00686", "p009-tsv00687", "p009-tsv00688", "p009-tsv00689", "p009-tsv00691", "p009-tsv00692", "p009-tsv00693", "p009-tsv00694", "p009-tsv00695", "p009-tsv00696", "p009-tsv00697", "p009-tsv00698", "p009-tsv00699", "p009-tsv00700", "p009-tsv00701", "p009-tsv00703", "p009-tsv00704", "p009-tsv00705", "p009-tsv00706", "p009-tsv00707" ], "text": "(1) Interest arising in a Contracting State and received\nby a resident of the other Contracting State may be tax-\ned in that other State." }, "pages": [ 9 ], "text": "(1) Interest arising in a Contracting State and received\nby a resident of the other Contracting State may be tax-\ned in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-048" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 318.37237517498835, 254.13596843143702, 540.6793467102192, 339.40163104242026 ], "source_line_ids": [ "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-048" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00711", "p009-tsv00712", "p009-tsv00713", "p009-tsv00714", "p009-tsv00715", "p009-tsv00716", "p009-tsv00717", "p009-tsv00718", "p009-tsv00719", "p009-tsv00720", "p009-tsv00722", "p009-tsv00723", "p009-tsv00724", "p009-tsv00725", "p009-tsv00726", "p009-tsv00727", "p009-tsv00728", "p009-tsv00729", "p009-tsv00730", "p009-tsv00731", "p009-tsv00732", "p009-tsv00734", "p009-tsv00735", "p009-tsv00736", "p009-tsv00737", "p009-tsv00738", "p009-tsv00739", "p009-tsv00740", "p009-tsv00741", "p009-tsv00742", "p009-tsv00743", "p009-tsv00744", "p009-tsv00748", "p009-tsv00749", "p009-tsv00750", "p009-tsv00751", "p009-tsv00752", "p009-tsv00753", "p009-tsv00754", "p009-tsv00755", "p009-tsv00756", "p009-tsv00757", "p009-tsv00758", "p009-tsv00759", "p009-tsv00760", "p009-tsv00762", "p009-tsv00763", "p009-tsv00764", "p009-tsv00765", "p009-tsv00766", "p009-tsv00767", "p009-tsv00768", "p009-tsv00769", "p009-tsv00770", "p009-tsv00771", "p009-tsv00773", "p009-tsv00774", "p009-tsv00775", "p009-tsv00776", "p009-tsv00777", "p009-tsv00778", "p009-tsv00779", "p009-tsv00780", "p009-tsv00783", "p009-tsv00784", "p009-tsv00785", "p009-tsv00786", "p009-tsv00787", "p009-tsv00788", "p009-tsv00789", "p009-tsv00790", "p009-tsv00791", "p009-tsv00792", "p009-tsv00793", "p009-tsv00794", "p009-tsv00796", "p009-tsv00797", "p009-tsv00798" ], "text": "(2) However, such interest may be taxed in the Con-\ntracting State in which it arises and according to the law\nof that State, but the tax so charged shall not exceed:\n(a) 10 per cent of the gross amount of the interest if the\ninterest is received by a bank, recognized as a bank-\ning institution under the laws of that State;\n(b) 12.5 per cent of the gross amount of the interest in\nall other cases." }, "pages": [ 9 ], "text": "(2) However, such interest may be taxed in the Con-\ntracting State in which it arises and according to the law\nof that State, but the tax so charged shall not exceed:\n(a) 10 per cent of the gross amount of the interest if the\ninterest is received by a bank, recognized as a bank-\ning institution under the laws of that State;\n(b) 12.5 per cent of the gross amount of the interest in\nall other cases." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 318.92606626224915, 347.4298914830648, 540.9561922538497, 476.4357316672147 ], "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00802", "p009-tsv00803", "p009-tsv00804", "p009-tsv00805", "p009-tsv00806", "p009-tsv00807", "p009-tsv00808", "p009-tsv00811", "p009-tsv00812", "p009-tsv00813", "p009-tsv00814", "p009-tsv00815", "p009-tsv00816", "p009-tsv00817", "p009-tsv00818", "p009-tsv00819", "p009-tsv00821", "p009-tsv00822", "p009-tsv00823", "p009-tsv00824", "p009-tsv00825", "p009-tsv00826", "p009-tsv00827", "p009-tsv00828", "p009-tsv00830", "p009-tsv00831", "p009-tsv00832", "p009-tsv00833", "p009-tsv00876", "p009-tsv00836", "p009-tsv00837", "p009-tsv00838", "p009-tsv00839", "p009-tsv00840", "p009-tsv00841", "p009-tsv00842", "p009-tsv00843", "p009-tsv00844", "p009-tsv00846", "p009-tsv00847", "p009-tsv00848", "p009-tsv00849", "p009-tsv00850", "p009-tsv00851", "p009-tsv00853", "p009-tsv00854", "p009-tsv00855", "p009-tsv00856", "p009-tsv00857", "p009-tsv00858", "p009-tsv00859", "p009-tsv00861", "p009-tsv00862", "p009-tsv00863", "p009-tsv00864", "p009-tsv00866", "p009-tsv00867", "p009-tsv00868", "p009-tsv00869", "p009-tsv00870", "p009-tsv00871", "p009-tsv00872", "p009-tsv00880", "p009-tsv00881", "p009-tsv00882", "p009-tsv00883", "p009-tsv00884", "p009-tsv00885", "p009-tsv00886", "p009-tsv00887", "p009-tsv00889", "p009-tsv00890", "p009-tsv00891", "p009-tsv00892", "p009-tsv00893", "p009-tsv00894", "p009-tsv00895", "p009-tsv00897", "p009-tsv00898", "p009-tsv00899", "p009-tsv00900", "p009-tsv00901", "p009-tsv00902", "p009-tsv00903" ], "text": "(3) Notwithstanding the provisions of paragraph (2),\n(a) interest arising in the Federal Republic of Germany\nand paid to the Jamaican Government shall be\nexempt from German tax;\n(b\ninterest arising in Jamaica and paid to the German\nGovernment, the Deutsche Bundesbank, the Kreditan-\nstalt fir Wiederaufbau or the Deutsche Gesellschaft\nfür wirtschaftliche Zusammenarbeit (Entwicklungsge-\nsellschatt) shall be exempt from Jamaican tax.\nThe competent authorities of the Contracting States shall\ndetermine by mutual agreement any other governmental\ninstitution to which this paragraph shall apply." }, "pages": [ 9 ], "text": "(3) Notwithstanding the provisions of paragraph (2),\n(a) interest arising in the Federal Republic of Germany\nand paid to the Jamaican Government shall be\nexempt from German tax;\n(b\ninterest arising in Jamaica and paid to the German\nGovernment, the Deutsche Bundesbank, the Kreditan-\nstalt fir Wiederaufbau or the Deutsche Gesellschaft\nfür wirtschaftliche Zusammenarbeit (Entwicklungsge-\nsellschatt) shall be exempt from Jamaican tax.\nThe competent authorities of the Contracting States shall\ndetermine by mutual agreement any other governmental\ninstitution to which this paragraph shall apply." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 318.92606626224915, 491.66174284774746, 541.5098833411106, 554.5036435383098 ], "source_line_ids": [ "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00907", "p009-tsv00908", "p009-tsv00909", "p009-tsv00910", "p009-tsv00911", "p009-tsv00912", "p009-tsv00913", "p009-tsv00914", "p009-tsv00915", "p009-tsv00916", "p009-tsv00918", "p009-tsv00919", "p009-tsv00920", "p009-tsv00921", "p009-tsv00922", "p009-tsv00923", "p009-tsv00924", "p009-tsv00926", "p009-tsv00927", "p009-tsv00928", "p009-tsv00929", "p009-tsv00930", "p009-tsv00931", "p009-tsv00932", "p009-tsv00933", "p009-tsv00934", "p009-tsv00936", "p009-tsv00937", "p009-tsv00938", "p009-tsv00939", "p009-tsv00940", "p009-tsv00941", "p009-tsv00942", "p009-tsv00943", "p009-tsv00944", "p009-tsv00945", "p009-tsv00946", "p009-tsv00948", "p009-tsv00949", "p009-tsv00950", "p009-tsv00951", "p009-tsv00952", "p009-tsv00953", "p009-tsv00954", "p009-tsv00955", "p009-tsv00956", "p009-tsv00957", "p009-tsv00958", "p009-tsv00960", "p009-tsv00961", "p009-tsv00962", "p009-tsv00963", "p009-tsv00964", "p009-tsv00965", "p009-tsv00966", "p009-tsv00967", "p009-tsv00968", "p009-tsv00969", "p009-tsv00971", "p009-tsv00972", "p009-tsv00973", "p009-tsv00974", "p009-tsv00975", "p009-tsv00976", "p009-tsv00977", "p009-tsv00978" ], "text": "(4) The term interest“ as used in this Article means\nincome from Government securities, bonds or deben-\ntures, whether or not secured by mortgage and whether\nor not carrying a right to participate in profits, and debt-\nclaims of every kind as well as all other income assi-\nmilated to income from money lent by the taxation law\nof the State in which the income arises." }, "pages": [ 9 ], "text": "(4) The term interest“ as used in this Article means\nincome from Government securities, bonds or deben-\ntures, whether or not secured by mortgage and whether\nor not carrying a right to participate in profits, and debt-\nclaims of every kind as well as all other income assi-\nmilated to income from money lent by the taxation law\nof the State in which the income arises." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 319.2029118058796, 571.667510687274, 541.786728884741, 635.8935942124301 ], "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00982", "p009-tsv00983", "p009-tsv00984", "p009-tsv00985", "p009-tsv00986", "p009-tsv00987", "p009-tsv00988", "p009-tsv00989", "p009-tsv00990", "p009-tsv00991", "p009-tsv00993", "p009-tsv00994", "p009-tsv00995", "p009-tsv00996", "p009-tsv00997", "p009-tsv00998", "p009-tsv00999", "p009-tsv01000", "p009-tsv01001", "p009-tsv01002", "p009-tsv01003", "p009-tsv01005", "p009-tsv01006", "p009-tsv01007", "p009-tsv01008", "p009-tsv01009", "p009-tsv01010", "p009-tsv01011", "p009-tsv01012", "p009-tsv01013", "p009-tsv01014", "p009-tsv01016", "p009-tsv01017", "p009-tsv01018", "p009-tsv01019", "p009-tsv01020", "p009-tsv01021", "p009-tsv01022", "p009-tsv01023", "p009-tsv01025", "p009-tsv01026", "p009-tsv01027", "p009-tsv01028", "p009-tsv01029", "p009-tsv01030", "p009-tsv01031", "p009-tsv01032", "p009-tsv01033", "p009-tsv01035", "p009-tsv01036", "p009-tsv01037", "p009-tsv01038", "p009-tsv01039", "p009-tsv01040", "p009-tsv01041", "p009-tsv01042", "p009-tsv01043", "p009-tsv01045", "p009-tsv01046", "p009-tsv01047", "p009-tsv01048" ], "text": "(5) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State in\nwhich the interest arises a permanent establishment with\nwhich the debt-claim from which the interest arises is\neffectively connected. In such a case, the provisions of\nArticle 7 shall apply." }, "pages": [ 9 ], "text": "(5) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State in\nwhich the interest arises a permanent establishment with\nwhich the debt-claim from which the interest arises is\neffectively connected. In such a case, the provisions of\nArticle 7 shall apply." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 319.47975734951, 641.7071621177245, 541.5098833411106, 743.3061821769155 ], "source_line_ids": [ "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01052", "p009-tsv01053", "p009-tsv01054", "p009-tsv01055", "p009-tsv01056", "p009-tsv01057", "p009-tsv01058", "p009-tsv01059", "p009-tsv01060", "p009-tsv01061", "p009-tsv01063", "p009-tsv01064", "p009-tsv01065", "p009-tsv01066", "p009-tsv01067", "p009-tsv01068", "p009-tsv01069", "p009-tsv01070", "p009-tsv01071", "p009-tsv01072", "p009-tsv01073", "p009-tsv01075", "p009-tsv01076", "p009-tsv01077", "p009-tsv01078", "p009-tsv01079", "p009-tsv01080", "p009-tsv01081", "p009-tsv01082", "p009-tsv01083", "p009-tsv01085", "p009-tsv01086", "p009-tsv01087", "p009-tsv01088", "p009-tsv01089", "p009-tsv01090", "p009-tsv01091", "p009-tsv01092", "p009-tsv01093", "p009-tsv01095", "p009-tsv01096", "p009-tsv01097", "p009-tsv01098", "p009-tsv01099", "p009-tsv01100", "p009-tsv01101", "p009-tsv01102", "p009-tsv01103", "p009-tsv01104", "p009-tsv01105", "p009-tsv01107", "p009-tsv01108", "p009-tsv01109", "p009-tsv01110", "p009-tsv01111", "p009-tsv01112", "p009-tsv01113", "p009-tsv01114", "p009-tsv01115", "p009-tsv01116", "p009-tsv01117", "p009-tsv01119", "p009-tsv01120", "p009-tsv01121", "p009-tsv01122", "p009-tsv01123", "p009-tsv01124", "p009-tsv01125", "p009-tsv01127", "p009-tsv01128", "p009-tsv01129", "p009-tsv01130", "p009-tsv01131", "p009-tsv01132", "p009-tsv01133", "p009-tsv01134", "p009-tsv01135", "p009-tsv01136", "p009-tsv01138", "p009-tsv01139", "p009-tsv01140", "p009-tsv01141", "p009-tsv01142", "p009-tsv01143", "p009-tsv01144", "p009-tsv01145", "p009-tsv01147", "p009-tsv01148", "p009-tsv01149", "p009-tsv01150", "p009-tsv01151", "p009-tsv01152", "p009-tsv01153", "p009-tsv01154", "p009-tsv01155", "p009-tsv01156", "p009-tsv01158", "p009-tsv01159", "p009-tsv01160", "p009-tsv01161", "p009-tsv01162", "p009-tsv01163", "p009-tsv01164", "p009-tsv01165" ], "text": "(6) Interest shall be deemed to arise in a Contracting\nState when the payer is that State itself, a Land, a\npolitical subdivision or a local authority thereof or a\nresident of that State. Where, however, the person pay-\ning the interest, whether he is a resident of a Contract-\ning State or not, has in a Contracting State a permanent\nestablishment in connection with which the indebtedness\non which the interest is paid was incurred, and such\ninterest is borne by such permanent establishment, then\nsuch interest shall be deemed to arise in the Contracting\nState in which the permanent establishment is situated." }, "pages": [ 9 ], "text": "(6) Interest shall be deemed to arise in a Contracting\nState when the payer is that State itself, a Land, a\npolitical subdivision or a local authority thereof or a\nresident of that State. Where, however, the person pay-\ning the interest, whether he is a resident of a Contract-\ning State or not, has in a Contracting State a permanent\nestablishment in connection with which the indebtedness\non which the interest is paid was incurred, and such\ninterest is borne by such permanent establishment, then\nsuch interest shall be deemed to arise in the Contracting\nState in which the permanent establishment is situated." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-009-line-130", "pdf-009-line-132", "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-019" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 320.03344843677087, 749.6734232160474, 541.786728884741, 767.390963498849 ], "source_line_ids": [ "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9 }, { "bbox": [ 293.73312179188054, 80.8362775402828, 516.8706299580028, 163.61041104899704 ], "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-019" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv01169", "p009-tsv01170", "p009-tsv01171", "p009-tsv01172", "p009-tsv01173", "p009-tsv01174", "p009-tsv01175", "p009-tsv01176", "p009-tsv01177", "p009-tsv01179", "p009-tsv01180", "p009-tsv01181", "p009-tsv01182", "p009-tsv01183", "p009-tsv01184", "p009-tsv01185", "p009-tsv01186", "p009-tsv01187", "p009-tsv01188", "p010-tsv00559", "p010-tsv00560", "p010-tsv00561", "p010-tsv00562", "p010-tsv00563", "p010-tsv00564", "p010-tsv00565", "p010-tsv00566", "p010-tsv00567", "p010-tsv00568", "p010-tsv00570", "p010-tsv00571", "p010-tsv00572", "p010-tsv00573", "p010-tsv00574", "p010-tsv00575", "p010-tsv00576", "p010-tsv00577", "p010-tsv00578", "p010-tsv00579", "p010-tsv00580", "p010-tsv00582", "p010-tsv00583", "p010-tsv00584", "p010-tsv00585", "p010-tsv00586", "p010-tsv00587", "p010-tsv00588", "p010-tsv00589", "p010-tsv00590", "p010-tsv00591", "p010-tsv00593", "p010-tsv00594", "p010-tsv00595", "p010-tsv00596", "p010-tsv00597", "p010-tsv00598", "p010-tsv00599", "p010-tsv00600", "p010-tsv00601", "p010-tsv00602", "p010-tsv00604", "p010-tsv00605", "p010-tsv00606", "p010-tsv00607", "p010-tsv00608", "p010-tsv00609", "p010-tsv00610", "p010-tsv00611", "p010-tsv00612", "p010-tsv00613", "p010-tsv00615", "p010-tsv00616", "p010-tsv00617", "p010-tsv00618", "p010-tsv00619", "p010-tsv00620", "p010-tsv00621", "p010-tsv00622", "p010-tsv00623", "p010-tsv00625", "p010-tsv00626", "p010-tsv00627", "p010-tsv00628", "p010-tsv00629", "p010-tsv00630", "p010-tsv00631", "p010-tsv00632", "p010-tsv00633", "p010-tsv00635", "p010-tsv00636", "p010-tsv00637", "p010-tsv00638", "p010-tsv00639", "p010-tsv00640", "p010-tsv00641", "p010-tsv00642", "p010-tsv00643", "p010-tsv00644", "p010-tsv00646", "p010-tsv00647", "p010-tsv00648", "p010-tsv00649", "p010-tsv00650", "p010-tsv00651" ], "text": "(7) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the interest paid, hav-\ning regard to the debt-claim for which it is paid, exceeds\nthe amount which would have been agreed upon by the\npayer and the recipient in the absence of such relation-\nship, the provisions of this Article shall apply only to\nthe last-mentioned amount. In that case, the excess part\nof the payments shall remain taxable according to the\nlaw of each Contracting State, due regard being had to\nthe other provisions of this Agreement." }, "pages": [ 9, 10 ], "text": "(7) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the interest paid, hav-\ning regard to the debt-claim for which it is paid, exceeds\nthe amount which would have been agreed upon by the\npayer and the recipient in the absence of such relation-\nship, the provisions of this Article shall apply only to\nthe last-mentioned amount. In that case, the excess part\nof the payments shall remain taxable according to the\nlaw of each Contracting State, due regard being had to\nthe other provisions of this Agreement." } ], "title": "Article 11\nInterest" }, { "body_sha256": "349aa22b84a59444f9931422ea4425b8a7df961ef135ea6901fc62e673a03d23", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-026", "pdf-010-line-028", "pdf-010-line-030" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 210.1189542913515, 516.316938870742, 236.41842814863534 ], "source_line_ids": [ "pdf-010-line-026", "pdf-010-line-028", "pdf-010-line-030" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00662", "p010-tsv00663", "p010-tsv00664", "p010-tsv00665", "p010-tsv00666", "p010-tsv00667", "p010-tsv00668", "p010-tsv00669", "p010-tsv00670", "p010-tsv00672", "p010-tsv00673", "p010-tsv00674", "p010-tsv00675", "p010-tsv00676", "p010-tsv00677", "p010-tsv00678", "p010-tsv00679", "p010-tsv00680", "p010-tsv00681", "p010-tsv00683", "p010-tsv00684", "p010-tsv00685", "p010-tsv00686", "p010-tsv00687", "p010-tsv00688", "p010-tsv00689" ], "text": "(1) Royalties arising in a Contracting State which are\nderived by a resident of the other Contracting State may\nbe taxed in that other Contracting State." }, "pages": [ 10 ], "text": "(1) Royalties arising in a Contracting State which are\nderived by a resident of the other Contracting State may\nbe taxed in that other Contracting State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-line-033", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-039", "pdf-010-line-040" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 251.9212758960868, 516.5937844143724, 297.3224728707662 ], "source_line_ids": [ "pdf-010-line-033", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-039", "pdf-010-line-040" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00693", "p010-tsv00694", "p010-tsv00695", "p010-tsv00696", "p010-tsv00697", "p010-tsv00698", "p010-tsv00699", "p010-tsv00700", "p010-tsv00701", "p010-tsv00702", "p010-tsv00704", "p010-tsv00705", "p010-tsv00706", "p010-tsv00707", "p010-tsv00708", "p010-tsv00709", "p010-tsv00710", "p010-tsv00711", "p010-tsv00712", "p010-tsv00714", "p010-tsv00715", "p010-tsv00716", "p010-tsv00717", "p010-tsv00718", "p010-tsv00719", "p010-tsv00720", "p010-tsv00721", "p010-tsv00722", "p010-tsv00723", "p010-tsv00724", "p010-tsv00726", "p010-tsv00727", "p010-tsv00728", "p010-tsv00729", "p010-tsv00730", "p010-tsv00731", "p010-tsv00732", "p010-tsv00733", "p010-tsv00734", "p010-tsv00735", "p010-tsv00736", "p010-tsv00737", "p010-tsv00739" ], "text": "(2) However, such royalties may also be taxed in the\nContracting State in which they arise and according to\nthe law of that Contracting State, but the tax so charged\nshall not exceed 10 per cent of the gross amount of the\nroyalties." }, "pages": [ 10 ], "text": "(2) However, such royalties may also be taxed in the\nContracting State in which they arise and according to\nthe law of that Contracting State, but the tax so charged\nshall not exceed 10 per cent of the gross amount of the\nroyalties." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-053", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 303.4128773429793, 520.1927764815679, 386.74068398553106 ], "source_line_ids": [ "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-053", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00743", "p010-tsv00744", "p010-tsv00745", "p010-tsv00746", "p010-tsv00747", "p010-tsv00748", "p010-tsv00749", "p010-tsv00750", "p010-tsv00751", "p010-tsv00752", "p010-tsv00754", "p010-tsv00755", "p010-tsv00756", "p010-tsv00757", "p010-tsv00758", "p010-tsv00759", "p010-tsv00760", "p010-tsv00761", "p010-tsv00762", "p010-tsv00763", "p010-tsv00765", "p010-tsv00766", "p010-tsv00767", "p010-tsv00768", "p010-tsv00769", "p010-tsv00770", "p010-tsv00771", "p010-tsv00772", "p010-tsv00773", "p010-tsv00774", "p010-tsv00775", "p010-tsv00777", "p010-tsv00778", "p010-tsv00779", "p010-tsv00780", "p010-tsv00781", "p010-tsv00782", "p010-tsv00783", "p010-tsv00785", "p010-tsv00786", "p010-tsv00787", "p010-tsv00788", "p010-tsv00789", "p010-tsv00790", "p010-tsv00791", "p010-tsv00792", "p010-tsv00793", "p010-tsv00795", "p010-tsv00796", "p010-tsv00797", "p010-tsv00798", "p010-tsv00799", "p010-tsv00800", "p010-tsv00801", "p010-tsv00802", "p010-tsv00803", "p010-tsv00805", "p010-tsv00806", "p010-tsv00807", "p010-tsv00808", "p010-tsv00809", "p010-tsv00810", "p010-tsv00811", "p010-tsv00812", "p010-tsv00813", "p010-tsv00814", "p010-tsv00815", "p010-tsv00816", "p010-tsv00818", "p010-tsv00819", "p010-tsv00820", "p010-tsv00821", "p010-tsv00822", "p010-tsv00823", "p010-tsv00824", "p010-tsv00825", "p010-tsv00827", "p010-tsv00828", "p010-tsv00829", "p010-tsv00830", "p010-tsv00831", "p010-tsv00832" ], "text": "(3) The term “royalties” as used in this Article means\npayments of any kind received as a consideration for the\nuse of, or the right to use, any copyright of literary,\nartistic or scientific work including cinematograph films\nor tapes for television or broadcasting, any patent, trade\nmark, design or model, plan, secret formula or process\nor for the use of, or the right to use, industrial, commer-\ncial, or scientific equipment, or for information concern-\ning industrial, commercial or scientific experience." }, "pages": [ 10 ], "text": "(3) The term “royalties” as used in this Article means\npayments of any kind received as a consideration for the\nuse of, or the right to use, any copyright of literary,\nartistic or scientific work including cinematograph films\nor tapes for television or broadcasting, any patent, trade\nmark, design or model, plan, secret formula or process\nor for the use of, or the right to use, industrial, commer-\ncial, or scientific equipment, or for information concern-\ning industrial, commercial or scientific experience." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-075", "pdf-010-line-077" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 429.9271884248603, 516.8706299580028, 493.87643538309766 ], "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-075", "pdf-010-line-077" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00836", "p010-tsv00837", "p010-tsv00838", "p010-tsv00839", "p010-tsv00840", "p010-tsv00841", "p010-tsv00842", "p010-tsv00843", "p010-tsv00844", "p010-tsv00845", "p010-tsv00847", "p010-tsv00848", "p010-tsv00849", "p010-tsv00850", "p010-tsv00851", "p010-tsv00852", "p010-tsv00853", "p010-tsv00854", "p010-tsv00855", "p010-tsv00856", "p010-tsv00857", "p010-tsv00859", "p010-tsv00860", "p010-tsv00861", "p010-tsv00862", "p010-tsv00863", "p010-tsv00864", "p010-tsv00865", "p010-tsv00866", "p010-tsv00867", "p010-tsv00868", "p010-tsv00870", "p010-tsv00871", "p010-tsv00872", "p010-tsv00873", "p010-tsv00874", "p010-tsv00875", "p010-tsv00876", "p010-tsv00877", "p010-tsv00879", "p010-tsv00880", "p010-tsv00881", "p010-tsv00882", "p010-tsv00883", "p010-tsv00884", "p010-tsv00885", "p010-tsv00886", "p010-tsv00887", "p010-tsv00888", "p010-tsv00889", "p010-tsv00891", "p010-tsv00892", "p010-tsv00893", "p010-tsv00894", "p010-tsv00895", "p010-tsv00896", "p010-tsv00897", "p010-tsv00898", "p010-tsv00899", "p010-tsv00901", "p010-tsv00902", "p010-tsv00903", "p010-tsv00904" ], "text": "(4) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the royalties, being a resident of\na Contracting State, has in the other Contracting State in\nwhich the royalties arise a permanent establishment with\nwhich the right or property giving rise to the royalties is\neffectively connected. In such a case, the provisions of\nArticle 7 shall apply." }, "pages": [ 10 ], "text": "(4) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the royalties, being a resident of\na Contracting State, has in the other Contracting State in\nwhich the royalties arise a permanent establishment with\nwhich the right or property giving rise to the royalties is\neffectively connected. In such a case, the provisions of\nArticle 7 shall apply." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093", "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-101" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 500.24367642222956, 516.8706299580028, 609.8709569220651 ], "source_line_ids": [ "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093", "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-101" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00908", "p010-tsv00909", "p010-tsv00910", "p010-tsv00911", "p010-tsv00912", "p010-tsv00913", "p010-tsv00914", "p010-tsv00915", "p010-tsv00916", "p010-tsv00917", "p010-tsv00919", "p010-tsv00920", "p010-tsv00921", "p010-tsv00922", "p010-tsv00923", "p010-tsv00924", "p010-tsv00925", "p010-tsv00926", "p010-tsv00927", "p010-tsv00928", "p010-tsv00930", "p010-tsv00931", "p010-tsv00932", "p010-tsv00933", "p010-tsv00934", "p010-tsv00935", "p010-tsv00936", "p010-tsv00937", "p010-tsv00938", "p010-tsv00940", "p010-tsv00941", "p010-tsv00942", "p010-tsv00943", "p010-tsv00944", "p010-tsv00945", "p010-tsv00946", "p010-tsv00947", "p010-tsv00948", "p010-tsv00949", "p010-tsv00951", "p010-tsv00952", "p010-tsv00953", "p010-tsv00954", "p010-tsv00955", "p010-tsv00956", "p010-tsv00957", "p010-tsv00958", "p010-tsv00959", "p010-tsv00960", "p010-tsv00961", "p010-tsv00963", "p010-tsv00964", "p010-tsv00965", "p010-tsv00966", "p010-tsv00967", "p010-tsv00968", "p010-tsv00969", "p010-tsv00970", "p010-tsv00971", "p010-tsv00972", "p010-tsv00973", "p010-tsv00975", "p010-tsv00976", "p010-tsv00977", "p010-tsv00978", "p010-tsv00979", "p010-tsv00980", "p010-tsv00981", "p010-tsv00982", "p010-tsv00984", "p010-tsv00985", "p010-tsv00986", "p010-tsv00987", "p010-tsv00988", "p010-tsv00989", "p010-tsv00990", "p010-tsv00991", "p010-tsv00992", "p010-tsv00993", "p010-tsv00995", "p010-tsv00996", "p010-tsv00997", "p010-tsv00998", "p010-tsv00999", "p010-tsv01000", "p010-tsv01001", "p010-tsv01003", "p010-tsv01004", "p010-tsv01005", "p010-tsv01006", "p010-tsv01007", "p010-tsv01008", "p010-tsv01009", "p010-tsv01010", "p010-tsv01011", "p010-tsv01012", "p010-tsv01014", "p010-tsv01015", "p010-tsv01016", "p010-tsv01017", "p010-tsv01018", "p010-tsv01019", "p010-tsv01020", "p010-tsv01021", "p010-tsv01023" ], "text": "(5) Royalties shall be deemed to be derived from a\nContracting State when the payer is that State itself, a\nLand, a political subdivision or a local authority thereof\nor a resident of that State. Where, however, the person\npaying the royalties, whether he is a resident of a Con-\ntracting State or not, has in a Contracting State a perma-\nnent establishment in connection with which the liability\nto pay the royalties was incurred, and such royalties are\nborne by such permanent establishment, then such\nroyalties shall be deemed to be derived from the Con-\ntracting State in which the permanent establishment is\nsituated." }, "pages": [ 10 ], "text": "(5) Royalties shall be deemed to be derived from a\nContracting State when the payer is that State itself, a\nLand, a political subdivision or a local authority thereof\nor a resident of that State. Where, however, the person\npaying the royalties, whether he is a resident of a Con-\ntracting State or not, has in a Contracting State a perma-\nnent establishment in connection with which the liability\nto pay the royalties was incurred, and such royalties are\nborne by such permanent establishment, then such\nroyalties shall be deemed to be derived from the Con-\ntracting State in which the permanent establishment is\nsituated." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106", "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-123" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 293.73312179188054, 616.7918710950346, 517.1474755016333, 728.3570075633016 ], "source_line_ids": [ "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106", "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-123" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01027", "p010-tsv01028", "p010-tsv01029", "p010-tsv01030", "p010-tsv01031", "p010-tsv01032", "p010-tsv01033", "p010-tsv01034", "p010-tsv01035", "p010-tsv01037", "p010-tsv01038", "p010-tsv01039", "p010-tsv01040", "p010-tsv01041", "p010-tsv01042", "p010-tsv01043", "p010-tsv01044", "p010-tsv01045", "p010-tsv01046", "p010-tsv01048", "p010-tsv01049", "p010-tsv01050", "p010-tsv01051", "p010-tsv01052", "p010-tsv01053", "p010-tsv01054", "p010-tsv01055", "p010-tsv01056", "p010-tsv01058", "p010-tsv01059", "p010-tsv01060", "p010-tsv01061", "p010-tsv01062", "p010-tsv01063", "p010-tsv01064", "p010-tsv01065", "p010-tsv01066", "p010-tsv01067", "p010-tsv01069", "p010-tsv01070", "p010-tsv01071", "p010-tsv01072", "p010-tsv01073", "p010-tsv01074", "p010-tsv01075", "p010-tsv01076", "p010-tsv01077", "p010-tsv01079", "p010-tsv01080", "p010-tsv01081", "p010-tsv01082", "p010-tsv01083", "p010-tsv01084", "p010-tsv01085", "p010-tsv01086", "p010-tsv01087", "p010-tsv01088", "p010-tsv01089", "p010-tsv01091", "p010-tsv01092", "p010-tsv01093", "p010-tsv01094", "p010-tsv01095", "p010-tsv01096", "p010-tsv01097", "p010-tsv01098", "p010-tsv01099", "p010-tsv01101", "p010-tsv01102", "p010-tsv01103", "p010-tsv01104", "p010-tsv01105", "p010-tsv01106", "p010-tsv01107", "p010-tsv01108", "p010-tsv01109", "p010-tsv01111", "p010-tsv01112", "p010-tsv01113", "p010-tsv01114", "p010-tsv01115", "p010-tsv01116", "p010-tsv01117", "p010-tsv01118", "p010-tsv01119", "p010-tsv01120", "p010-tsv01122", "p010-tsv01123", "p010-tsv01124", "p010-tsv01125", "p010-tsv01126", "p010-tsv01127", "p010-tsv01128", "p010-tsv01129", "p010-tsv01130", "p010-tsv01132", "p010-tsv01133", "p010-tsv01134", "p010-tsv01135", "p010-tsv01136", "p010-tsv01137", "p010-tsv01138", "p010-tsv01139", "p010-tsv01140", "p010-tsv01141", "p010-tsv01143" ], "text": "(6) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\nbeen agreed upon by the payer and the recipient in the\nabsence of such relationship, the provisions of this Arti-\ncle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State\ndue regard being had to the other provisions of this\nAgreement." }, "pages": [ 10 ], "text": "(6) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\nbeen agreed upon by the payer and the recipient in the\nabsence of such relationship, the provisions of this Arti-\ncle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State\ndue regard being had to the other provisions of this\nAgreement." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-010-line-124", "pdf-010-line-126", "pdf-010-line-129", "pdf-010-line-131", "pdf-011-line-004", "pdf-011-line-006", "pdf-011-line-008", "pdf-011-line-010" ], "source_page": 10, "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 293.73312179188054, 733.6169023347583, 517.1474755016333, 769.3288194672805 ], "source_line_ids": [ "pdf-010-line-124", "pdf-010-line-126", "pdf-010-line-129", "pdf-010-line-131" ], "source_page": 10 }, { "bbox": [ 319.2029118058796, 82.2204603748767, 541.5098833411106, 118.20921407431767 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-006", "pdf-011-line-008", "pdf-011-line-010" ], "source_page": 11 } ], "source_word_ids": [ "p010-tsv01147", "p010-tsv01148", "p010-tsv01149", "p010-tsv01150", "p010-tsv01151", "p010-tsv01152", "p010-tsv01153", "p010-tsv01154", "p010-tsv01155", "p010-tsv01157", "p010-tsv01158", "p010-tsv01159", "p010-tsv01160", "p010-tsv01161", "p010-tsv01162", "p010-tsv01163", "p010-tsv01164", "p010-tsv01165", "p010-tsv01166", "p010-tsv01168", "p010-tsv01169", "p010-tsv01170", "p010-tsv01171", "p010-tsv01172", "p010-tsv01173", "p010-tsv01174", "p010-tsv01175", "p010-tsv01176", "p010-tsv01178", "p010-tsv01179", "p010-tsv01180", "p010-tsv01181", "p010-tsv01182", "p010-tsv01183", "p010-tsv01184", "p010-tsv01185", "p010-tsv01186", "p010-tsv01187", "p011-tsv00557", "p011-tsv00558", "p011-tsv00559", "p011-tsv00560", "p011-tsv00561", "p011-tsv00562", "p011-tsv00563", "p011-tsv00564", "p011-tsv00565", "p011-tsv00566", "p011-tsv00568", "p011-tsv00569", "p011-tsv00570", "p011-tsv00571", "p011-tsv00572", "p011-tsv00573", "p011-tsv00574", "p011-tsv00575", "p011-tsv00576", "p011-tsv00578", "p011-tsv00579", "p011-tsv00580", "p011-tsv00581", "p011-tsv00582", "p011-tsv00583", "p011-tsv00584", "p011-tsv00585", "p011-tsv00586", "p011-tsv00587", "p011-tsv00589", "p011-tsv00590", "p011-tsv00591", "p011-tsv00592", "p011-tsv00593", "p011-tsv00594", "p011-tsv00595", "p011-tsv00596" ], "text": "(7) The foregoing provisions of paragraphs (1), (2), (4).\n(5) and (6) shall likewise apply to payments received as\na consideration for the provision of management or tech-\nnical services. If a resident of a Contracting State so\nelects for any year of assessment, the tax chargeable in\nthe other Contracting State on such payments shall be\ncalculated as if he had a permanent establishment in that\nother State to which such payments were attributable." }, "pages": [ 10, 11 ], "text": "(7) The foregoing provisions of paragraphs (1), (2), (4).\n(5) and (6) shall likewise apply to payments received as\na consideration for the provision of management or tech-\nnical services. If a resident of a Contracting State so\nelects for any year of assessment, the tax chargeable in\nthe other Contracting State on such payments shall be\ncalculated as if he had a permanent establishment in that\nother State to which such payments were attributable." } ], "title": "Article 12\nRoyalties" }, { "body_sha256": "94d395e4d431c59a068ab472564120d2d8748bb8caf26570aeb8f21083655d2f", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.47975734951, 166.93244985202236, 541.5098833411106, 193.7855968431437 ], "source_line_ids": [ "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00608", "p011-tsv00609", "p011-tsv00610", "p011-tsv00611", "p011-tsv00612", "p011-tsv00613", "p011-tsv00614", "p011-tsv00615", "p011-tsv00617", "p011-tsv00618", "p011-tsv00619", "p011-tsv00620", "p011-tsv00621", "p011-tsv00622", "p011-tsv00623", "p011-tsv00624", "p011-tsv00625", "p011-tsv00626", "p011-tsv00627", "p011-tsv00628", "p011-tsv00630", "p011-tsv00631", "p011-tsv00632", "p011-tsv00633", "p011-tsv00634", "p011-tsv00635", "p011-tsv00636", "p011-tsv00637", "p011-tsv00638" ], "text": "{1) Gains from the alienation of immovable property,\nas defined in paragraph (2) of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, "pages": [ 11 ], "text": "{1) Gains from the alienation of immovable property,\nas defined in paragraph (2) of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-024", "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 318.92606626224915, 206.52007892140745, 541.786728884741, 344.66152581387706 ], "source_line_ids": [ "pdf-011-line-024", "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00642", "p011-tsv00643", "p011-tsv00644", "p011-tsv00645", "p011-tsv00646", "p011-tsv00647", "p011-tsv00648", "p011-tsv00649", "p011-tsv00651", "p011-tsv00652", "p011-tsv00653", "p011-tsv00654", "p011-tsv00655", "p011-tsv00656", "p011-tsv00657", "p011-tsv00658", "p011-tsv00659", "p011-tsv00661", "p011-tsv00662", "p011-tsv00663", "p011-tsv00664", "p011-tsv00665", "p011-tsv00666", "p011-tsv00667", "p011-tsv00668", "p011-tsv00670", "p011-tsv00671", "p011-tsv00672", "p011-tsv00673", "p011-tsv00674", "p011-tsv00675", "p011-tsv00676", "p011-tsv00677", "p011-tsv00678", "p011-tsv00680", "p011-tsv00681", "p011-tsv00682", "p011-tsv00683", "p011-tsv00684", "p011-tsv00685", "p011-tsv00686", "p011-tsv00687", "p011-tsv00688", "p011-tsv00689", "p011-tsv00691", "p011-tsv00692", "p011-tsv00693", "p011-tsv00694", "p011-tsv00695", "p011-tsv00696", "p011-tsv00697", "p011-tsv00698", "p011-tsv00699", "p011-tsv00701", "p011-tsv00702", "p011-tsv00703", "p011-tsv00704", "p011-tsv00705", "p011-tsv00706", "p011-tsv00707", "p011-tsv00708", "p011-tsv00710", "p011-tsv00711", "p011-tsv00712", "p011-tsv00713", "p011-tsv00714", "p011-tsv00715", "p011-tsv00716", "p011-tsv00717", "p011-tsv00718", "p011-tsv00719", "p011-tsv00721", "p011-tsv00722", "p011-tsv00723", "p011-tsv00724", "p011-tsv00725", "p011-tsv00726", "p011-tsv00727", "p011-tsv00728", "p011-tsv00730", "p011-tsv00731", "p011-tsv00732", "p011-tsv00733", "p011-tsv00734", "p011-tsv00735", "p011-tsv00736", "p011-tsv00737", "p011-tsv00738", "p011-tsv00739", "p011-tsv00740", "p011-tsv00741", "p011-tsv00743", "p011-tsv00744", "p011-tsv00745", "p011-tsv00746", "p011-tsv00747", "p011-tsv00748", "p011-tsv00749", "p011-tsv00750", "p011-tsv00751", "p011-tsv00753", "p011-tsv00754", "p011-tsv00755", "p011-tsv00756", "p011-tsv00757", "p011-tsv00758", "p011-tsv00759", "p011-tsv00760", "p011-tsv00761", "p011-tsv00762", "p011-tsv00763", "p011-tsv00765", "p011-tsv00766", "p011-tsv00767", "p011-tsv00768", "p011-tsv00769", "p011-tsv00770", "p011-tsv00771", "p011-tsv00772", "p011-tsv00773", "p011-tsv00774", "p011-tsv00776", "p011-tsv00777", "p011-tsv00778", "p011-tsv00779", "p011-tsv00780", "p011-tsv00781", "p011-tsv00782", "p011-tsv00783", "p011-tsv00784", "p011-tsv00786", "p011-tsv00787", "p011-tsv00788" ], "text": "(2) Gains from the alienation of movable property\nforming part of the business property of a permanent\nestablishment which an enterprise of a Contracting State\nhas in the other Contracting State or of movable\nproperty pertaining to a fixed base available to a resi-\ndent of a Contracting State in the other Contracting\nState for the purpose of performing professional services,\nincluding such gains from the alienation of such a per-\nmanent establishment (alone or together with the whole\nenterprise) or of such a fixed base, may be taxed in the\nother State. However, gains from the alienation of mov-\nable property of the kind referred to in paragraph (3) of\nArticle 22 shall be taxable only in the Contracting State\nin which such movable property is taxable according to\nthe said Article." }, "pages": [ 11 ], "text": "(2) Gains from the alienation of movable property\nforming part of the business property of a permanent\nestablishment which an enterprise of a Contracting State\nhas in the other Contracting State or of movable\nproperty pertaining to a fixed base available to a resi-\ndent of a Contracting State in the other Contracting\nState for the purpose of performing professional services,\nincluding such gains from the alienation of such a per-\nmanent establishment (alone or together with the whole\nenterprise) or of such a fixed base, may be taxed in the\nother State. However, gains from the alienation of mov-\nable property of the kind referred to in paragraph (3) of\nArticle 22 shall be taxable only in the Contracting State\nin which such movable property is taxable according to\nthe said Article." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-058" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 361.5485563959224, 541.786728884741, 388.9553765208813 ], "source_line_ids": [ "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-058" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00792", "p011-tsv00793", "p011-tsv00794", "p011-tsv00795", "p011-tsv00796", "p011-tsv00797", "p011-tsv00798", "p011-tsv00799", "p011-tsv00800", "p011-tsv00801", "p011-tsv00803", "p011-tsv00804", "p011-tsv00805", "p011-tsv00806", "p011-tsv00807", "p011-tsv00808", "p011-tsv00809", "p011-tsv00810", "p011-tsv00811", "p011-tsv00812", "p011-tsv00813", "p011-tsv00815", "p011-tsv00816", "p011-tsv00817", "p011-tsv00818", "p011-tsv00819" ], "text": "(3) Gains from the alienation of shares of a company\nwhich is a resident of a Contracting State may be taxed\nin the other Contracting State," }, "pages": [ 11 ], "text": "(3) Gains from the alienation of shares of a company\nwhich is a resident of a Contracting State may be taxed\nin the other Contracting State," }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-011-line-061", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 393.66159815850045, 542.0635744283715, 427.9893324564288 ], "source_line_ids": [ "pdf-011-line-061", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00823", "p011-tsv00824", "p011-tsv00825", "p011-tsv00826", "p011-tsv00827", "p011-tsv00828", "p011-tsv00829", "p011-tsv00830", "p011-tsv00831", "p011-tsv00833", "p011-tsv00834", "p011-tsv00835", "p011-tsv00836", "p011-tsv00837", "p011-tsv00838", "p011-tsv00839", "p011-tsv00840", "p011-tsv00841", "p011-tsv00842", "p011-tsv00844", "p011-tsv00845", "p011-tsv00846", "p011-tsv00847", "p011-tsv00848", "p011-tsv00849", "p011-tsv00850", "p011-tsv00851", "p011-tsv00852", "p011-tsv00853", "p011-tsv00855", "p011-tsv00856", "p011-tsv00857", "p011-tsv00858" ], "text": "(4) Gains from the alienation of any property other\nthan those mentioned in paragraphs (1) and (2) shall be\ntaxable only in the Contracting State of which the al-\nienator is a resident." }, "pages": [ 11 ], "text": "(4) Gains from the alienation of any property other\nthan those mentioned in paragraphs (1) and (2) shall be\ntaxable only in the Contracting State of which the al-\nienator is a resident." } ], "title": "Article 13\nCapital Gains" }, { "body_sha256": "a6107c2337e3120b218977ecb87863724c56ec4dfc511e1e5a2bad9d4e3e2cd2", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-072", "pdf-011-line-075", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084", "pdf-011-line-086", "pdf-011-line-089", "pdf-011-line-091" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 319.7566028931405, 469.23798092732653, 542.0635744283715, 561.701394278198 ], "source_line_ids": [ "pdf-011-line-072", "pdf-011-line-075", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084", "pdf-011-line-086", "pdf-011-line-089", "pdf-011-line-091" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00871", "p011-tsv00872", "p011-tsv00873", "p011-tsv00874", "p011-tsv00875", "p011-tsv00876", "p011-tsv00877", "p011-tsv00878", "p011-tsv00879", "p011-tsv00880", "p011-tsv00882", "p011-tsv00883", "p011-tsv00884", "p011-tsv00885", "p011-tsv00886", "p011-tsv00887", "p011-tsv00888", "p011-tsv00889", "p011-tsv00891", "p011-tsv00892", "p011-tsv00893", "p011-tsv00894", "p011-tsv00895", "p011-tsv00896", "p011-tsv00897", "p011-tsv00898", "p011-tsv00899", "p011-tsv00900", "p011-tsv00901", "p011-tsv00903", "p011-tsv00904", "p011-tsv00905", "p011-tsv00906", "p011-tsv00907", "p011-tsv00908", "p011-tsv00909", "p011-tsv00910", "p011-tsv00911", "p011-tsv00913", "p011-tsv00914", "p011-tsv00915", "p011-tsv00916", "p011-tsv00917", "p011-tsv00918", "p011-tsv00919", "p011-tsv00920", "p011-tsv00921", "p011-tsv00922", "p011-tsv00924", "p011-tsv00925", "p011-tsv00926", "p011-tsv00927", "p011-tsv00928", "p011-tsv00929", "p011-tsv00930", "p011-tsv00931", "p011-tsv00932", "p011-tsv00933", "p011-tsv00935", "p011-tsv00936", "p011-tsv00937", "p011-tsv00938", "p011-tsv00939", "p011-tsv00940", "p011-tsv00941", "p011-tsv00942", "p011-tsv00943", "p011-tsv00944", "p011-tsv00946", "p011-tsv00947", "p011-tsv00948", "p011-tsv00949", "p011-tsv00950", "p011-tsv00951", "p011-tsv00952", "p011-tsv00953", "p011-tsv00955", "p011-tsv00956", "p011-tsv00957", "p011-tsv00958", "p011-tsv00959", "p011-tsv00960", "p011-tsv00961", "p011-tsv00962", "p011-tsv00963", "p011-tsv00964", "p011-tsv00965", "p011-tsv00966", "p011-tsv00968", "p011-tsv00969", "p011-tsv00970", "p011-tsv00971", "p011-tsv00972", "p011-tsv00973", "p011-tsv00974", "p011-tsv00975" ], "text": "(1) Income derived by a resident of a Contracting State\nin respect of professional services or other independent\nactivities of a similar nature shall be taxable only in that\nState, unless those services or activities are performed in\nthe other Contracting State over a period or periods ag-\ngregating in the whole 30 days in any 12 month-period\nand the payment for such services and activities is borne\nby a permanent establishment in the other Contracting\nState or a person resident therein, In such a case, the in-\ncome may be taxed in the other State." }, "pages": [ 11 ], "text": "(1) Income derived by a resident of a Contracting State\nin respect of professional services or other independent\nactivities of a similar nature shall be taxable only in that\nState, unless those services or activities are performed in\nthe other Contracting State over a period or periods ag-\ngregating in the whole 30 days in any 12 month-period\nand the payment for such services and activities is borne\nby a permanent establishment in the other Contracting\nState or a person resident therein, In such a case, the in-\ncome may be taxed in the other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-099", "pdf-011-line-101" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 320.3102939804013, 576.9274054587307, 542.3404199720019, 620.3907464649786 ], "source_line_ids": [ "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-099", "pdf-011-line-101" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00979", "p011-tsv00980", "p011-tsv00981", "p011-tsv00982", "p011-tsv00983", "p011-tsv00984", "p011-tsv00985", "p011-tsv00987", "p011-tsv00988", "p011-tsv00989", "p011-tsv00990", "p011-tsv00991", "p011-tsv00992", "p011-tsv00994", "p011-tsv00995", "p011-tsv00996", "p011-tsv00997", "p011-tsv00998", "p011-tsv00999", "p011-tsv01000", "p011-tsv01001", "p011-tsv01002", "p011-tsv01003", "p011-tsv01005", "p011-tsv01006", "p011-tsv01007", "p011-tsv01008", "p011-tsv01009", "p011-tsv01010", "p011-tsv01011", "p011-tsv01013", "p011-tsv01014", "p011-tsv01015" ], "text": "(2) The term \"professional services“ includes, espe-\ncially independent scientific, literary, artistic, education-\nal or teaching activities as well as the independent activ-\nities of physicians, lawyers, engineers, architects, den-\ntists and accountants." }, "pages": [ 11 ], "text": "(2) The term \"professional services“ includes, espe-\ncially independent scientific, literary, artistic, education-\nal or teaching activities as well as the independent activ-\nities of physicians, lawyers, engineers, architects, den-\ntists and accountants." } ], "title": "Article 14\nIndependent Personal Services" }, { "body_sha256": "2050912b3aae1d4007b078e6880d87020b1bbaab79a6b75aaed2268b08a92de7", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-119", "pdf-011-line-120", "pdf-011-line-123" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 320.3102939804013, 673.8202038803025, 542.3404199720019, 745.7977112791845 ], "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-119", "pdf-011-line-120", "pdf-011-line-123" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv01028", "p011-tsv01029", "p011-tsv01030", "p011-tsv01031", "p011-tsv01032", "p011-tsv01033", "p011-tsv01034", "p011-tsv01035", "p011-tsv01036", "p011-tsv01037", "p011-tsv01039", "p011-tsv01040", "p011-tsv01041", "p011-tsv01042", "p011-tsv01043", "p011-tsv01044", "p011-tsv01045", "p011-tsv01047", "p011-tsv01048", "p011-tsv01049", "p011-tsv01050", "p011-tsv01051", "p011-tsv01052", "p011-tsv01053", "p011-tsv01054", "p011-tsv01055", "p011-tsv01056", "p011-tsv01057", "p011-tsv01059", "p011-tsv01060", "p011-tsv01061", "p011-tsv01062", "p011-tsv01063", "p011-tsv01064", "p011-tsv01065", "p011-tsv01066", "p011-tsv01067", "p011-tsv01069", "p011-tsv01070", "p011-tsv01071", "p011-tsv01072", "p011-tsv01073", "p011-tsv01074", "p011-tsv01075", "p011-tsv01076", "p011-tsv01078", "p011-tsv01079", "p011-tsv01080", "p011-tsv01081", "p011-tsv01082", "p011-tsv01083", "p011-tsv01084", "p011-tsv01085", "p011-tsv01086", "p011-tsv01088", "p011-tsv01089", "p011-tsv01090", "p011-tsv01091", "p011-tsv01092", "p011-tsv01093", "p011-tsv01094", "p011-tsv01095", "p011-tsv01096", "p011-tsv01097", "p011-tsv01098", "p011-tsv01100" ], "text": "(1) Subject to the provisions of Articles 16 to 19,\nsalaries, wages and other similar remuneration derived\nby a resident of a Contracting State in respect of an\nemployment shall be taxable only in that State unless\nthe employment is exercised in the other Contracting\nState. If the employment is so exercised, such remunera-\ntion as is derived therefrom may be taxed in that other\nState." }, "pages": [ 11 ], "text": "(1) Subject to the provisions of Articles 16 to 19,\nsalaries, wages and other similar remuneration derived\nby a resident of a Contracting State in respect of an\nemployment shall be taxable only in that State unless\nthe employment is exercised in the other Contracting\nState. If the employment is so exercised, such remunera-\ntion as is derived therefrom may be taxed in that other\nState." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-125", "pdf-011-line-127", "pdf-012-line-004", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016", "pdf-012-line-018", "pdf-012-line-021", "pdf-012-line-024", "pdf-012-line-026" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 320.5871395240317, 752.9954620190728, 542.0635744283715, 770.1593291680368 ], "source_line_ids": [ "pdf-011-line-125", "pdf-011-line-127" ], "source_page": 11 }, { "bbox": [ 296.7784227718152, 76.40689246958237, 518.8085487634157, 191.84774087471226 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016", "pdf-012-line-018", "pdf-012-line-021", "pdf-012-line-024", "pdf-012-line-026" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv01104", "p011-tsv01105", "p011-tsv01106", "p011-tsv01107", "p011-tsv01108", "p011-tsv01109", "p011-tsv01110", "p011-tsv01111", "p011-tsv01113", "p011-tsv01114", "p011-tsv01115", "p011-tsv01116", "p011-tsv01117", "p011-tsv01118", "p011-tsv01119", "p011-tsv01120", "p011-tsv01121", "p012-tsv00534", "p012-tsv00535", "p012-tsv00536", "p012-tsv00537", "p012-tsv00538", "p012-tsv00539", "p012-tsv00540", "p012-tsv00541", "p012-tsv00542", "p012-tsv00543", "p012-tsv00546", "p012-tsv00547", "p012-tsv00548", "p012-tsv00549", "p012-tsv00550", "p012-tsv00551", "p012-tsv00552", "p012-tsv00553", "p012-tsv00554", "p012-tsv00557", "p012-tsv00558", "p012-tsv00559", "p012-tsv00562", "p012-tsv00563", "p012-tsv00564", "p012-tsv00565", "p012-tsv00566", "p012-tsv00567", "p012-tsv00568", "p012-tsv00569", "p012-tsv00570", "p012-tsv00571", "p012-tsv00572", "p012-tsv00573", "p012-tsv00575", "p012-tsv00576", "p012-tsv00577", "p012-tsv00578", "p012-tsv00579", "p012-tsv00580", "p012-tsv00581", "p012-tsv00582", "p012-tsv00583", "p012-tsv00585", "p012-tsv00586", "p012-tsv00587", "p012-tsv00588", "p012-tsv00589", "p012-tsv00590", "p012-tsv00591", "p012-tsv00594", "p012-tsv00595", "p012-tsv00596", "p012-tsv00597", "p012-tsv00598", "p012-tsv00599", "p012-tsv00600", "p012-tsv00601", "p012-tsv00602", "p012-tsv00603", "p012-tsv00604", "p012-tsv00605", "p012-tsv00607", "p012-tsv00608", "p012-tsv00609", "p012-tsv00610", "p012-tsv00611", "p012-tsv00612", "p012-tsv00613", "p012-tsv00614", "p012-tsv00615", "p012-tsv00616", "p012-tsv00617", "p012-tsv00621", "p012-tsv00622", "p012-tsv00623", "p012-tsv00624", "p012-tsv00625", "p012-tsv00626", "p012-tsv00627", "p012-tsv00628", "p012-tsv00629", "p012-tsv00630", "p012-tsv00632", "p012-tsv00633", "p012-tsv00634", "p012-tsv00635", "p012-tsv00636", "p012-tsv00637", "p012-tsv00638", "p012-tsv00639", "p012-tsv00640", "p012-tsv00641", "p012-tsv00643", "p012-tsv00644", "p012-tsv00645", "p012-tsv00646" ], "text": "(2) Notwithstanding the provisions of paragraph (1), re-\nmuneration derived by a resident of a Contracting State\nin respect of an employment exercised in the other Con-\ntracting State shall be taxable only in the first-mention-\ned State if\n(a) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nin the year of assessment concerned; and\n(b) the remuneration is paid by, or on behalf of, an em-\nployer who is not a resident of the other State; and\n(c) the remuneration is not borne by a permanent estab-\nlishment or a fixed base which the employer has in\nthe other State. ." }, "pages": [ 11, 12 ], "text": "(2) Notwithstanding the provisions of paragraph (1), re-\nmuneration derived by a resident of a Contracting State\nin respect of an employment exercised in the other Con-\ntracting State shall be taxable only in the first-mention-\ned State if\n(a) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nin the year of assessment concerned; and\n(b) the remuneration is paid by, or on behalf of, an em-\nployer who is not a resident of the other State; and\n(c) the remuneration is not borne by a permanent estab-\nlishment or a fixed base which the employer has in\nthe other State. ." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-027", "pdf-012-line-030", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-036" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.9478861409239, 199.32232818151923, 518.2548576761549, 244.44668858927983 ], "source_line_ids": [ "pdf-012-line-027", "pdf-012-line-030", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-036" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00650", "p012-tsv00651", "p012-tsv00652", "p012-tsv00653", "p012-tsv00654", "p012-tsv00655", "p012-tsv00656", "p012-tsv00658", "p012-tsv00659", "p012-tsv00660", "p012-tsv00661", "p012-tsv00662", "p012-tsv00663", "p012-tsv00664", "p012-tsv00665", "p012-tsv00667", "p012-tsv00668", "p012-tsv00669", "p012-tsv00670", "p012-tsv00671", "p012-tsv00672", "p012-tsv00673", "p012-tsv00674", "p012-tsv00675", "p012-tsv00677", "p012-tsv00678", "p012-tsv00679", "p012-tsv00680", "p012-tsv00681", "p012-tsv00682", "p012-tsv00683", "p012-tsv00684", "p012-tsv00685", "p012-tsv00686", "p012-tsv00687", "p012-tsv00689", "p012-tsv00690", "p012-tsv00691", "p012-tsv00692", "p012-tsv00693", "p012-tsv00694", "p012-tsv00695", "p012-tsv00696" ], "text": "(3) Notwithstanding the preceding provisions of this\nArticle, remuneration in respect of an employment exer-\ncised aboard a ship or aircraft in international traffic,\nmay be taxed in the Contracting State in which the piace\nof effective management of the enterprise is situated." }, "pages": [ 12 ], "text": "(3) Notwithstanding the preceding provisions of this\nArticle, remuneration in respect of an employment exer-\ncised aboard a ship or aircraft in international traffic,\nmay be taxed in the Contracting State in which the piace\nof effective management of the enterprise is situated." } ], "title": "Article 15\nDependent Personal Services" }, { "body_sha256": "4c464f4df0f1fb66c09cf93f92c2aaa6fe535d6bdede5b91fa87b78ac33e2be0", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-045", "pdf-012-line-046", "pdf-012-line-049", "pdf-012-line-051" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 296.22473168455434, 294.55410720157846, 518.5317032197853, 338.8479579085827 ], "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-045", "pdf-012-line-046", "pdf-012-line-049", "pdf-012-line-051" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00708", "p012-tsv00709", "p012-tsv00710", "p012-tsv00711", "p012-tsv00712", "p012-tsv00713", "p012-tsv00714", "p012-tsv00715", "p012-tsv00716", "p012-tsv00718", "p012-tsv00719", "p012-tsv00720", "p012-tsv00721", "p012-tsv00722", "p012-tsv00723", "p012-tsv00724", "p012-tsv00725", "p012-tsv00726", "p012-tsv00727", "p012-tsv00728", "p012-tsv00730", "p012-tsv00731", "p012-tsv00732", "p012-tsv00733", "p012-tsv00734", "p012-tsv00735", "p012-tsv00736", "p012-tsv00737", "p012-tsv00738", "p012-tsv00739", "p012-tsv00740", "p012-tsv00741", "p012-tsv00743", "p012-tsv00744", "p012-tsv00745", "p012-tsv00746", "p012-tsv00747", "p012-tsv00748", "p012-tsv00749", "p012-tsv00750", "p012-tsv00751", "p012-tsv00752", "p012-tsv00753", "p012-tsv00755", "p012-tsv00756" ], "text": "Directors’ fees and similar payments derived by a resi-\ndent of a Contracting State in his capacity as a member\nof the board of directors of a company which is a resi-\ndent of the other Contracting State may be taxed in that\nother State." }, "pages": [ 12 ], "text": "Directors’ fees and similar payments derived by a resi-\ndent of a Contracting State in his capacity as a member\nof the board of directors of a company which is a resi-\ndent of the other Contracting State may be taxed in that\nother State." } ], "title": "Article 16\nDirectors' Fees" }, { "body_sha256": "2f5ac25d519bb999f4dde777f3edfbc96fa6588e0eaaa83de498096dd8bb97df", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-058", "pdf-012-line-060", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-066", "pdf-012-line-068" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.9478861409239, 392.00057875698786, 518.8085487634157, 444.8763630384742 ], "source_line_ids": [ "pdf-012-line-058", "pdf-012-line-060", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-066", "pdf-012-line-068" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00769", "p012-tsv00770", "p012-tsv00771", "p012-tsv00772", "p012-tsv00773", "p012-tsv00774", "p012-tsv00775", "p012-tsv00776", "p012-tsv00778", "p012-tsv00779", "p012-tsv00780", "p012-tsv00781", "p012-tsv00782", "p012-tsv00783", "p012-tsv00784", "p012-tsv00785", "p012-tsv00787", "p012-tsv00788", "p012-tsv00789", "p012-tsv00790", "p012-tsv00791", "p012-tsv00792", "p012-tsv00793", "p012-tsv00794", "p012-tsv00796", "p012-tsv00797", "p012-tsv00798", "p012-tsv00799", "p012-tsv00800", "p012-tsv00801", "p012-tsv00802", "p012-tsv00803", "p012-tsv00805", "p012-tsv00806", "p012-tsv00807", "p012-tsv00808", "p012-tsv00809", "p012-tsv00810", "p012-tsv00811", "p012-tsv00812", "p012-tsv00813", "p012-tsv00814", "p012-tsv00815", "p012-tsv00817", "p012-tsv00818", "p012-tsv00819", "p012-tsv00820" ], "text": "(1) Notwithstanding the provisions of Articles 14 and\n15, income derived by public entertainers, such as\ntheatre, motion picture, radio or television artistes, and\nmusicians, and by athletes, from their personal activities\nas such may be taxed in the Contracting State in which\nthese activities are exercised." }, "pages": [ 12 ], "text": "(1) Notwithstanding the provisions of Articles 14 and\n15, income derived by public entertainers, such as\ntheatre, motion picture, radio or television artistes, and\nmusicians, and by athletes, from their personal activities\nas such may be taxed in the Contracting State in which\nthese activities are exercised." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.6710405972935, 452.35095034528115, 518.2548576761549, 514.9160144689247 ], "source_line_ids": [ "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00824", "p012-tsv00825", "p012-tsv00826", "p012-tsv00827", "p012-tsv00828", "p012-tsv00829", "p012-tsv00830", "p012-tsv00831", "p012-tsv00832", "p012-tsv00833", "p012-tsv00835", "p012-tsv00836", "p012-tsv00837", "p012-tsv00838", "p012-tsv00839", "p012-tsv00840", "p012-tsv00841", "p012-tsv00842", "p012-tsv00843", "p012-tsv00844", "p012-tsv00846", "p012-tsv00847", "p012-tsv00848", "p012-tsv00849", "p012-tsv00850", "p012-tsv00851", "p012-tsv00852", "p012-tsv00853", "p012-tsv00854", "p012-tsv00856", "p012-tsv00857", "p012-tsv00858", "p012-tsv00859", "p012-tsv00860", "p012-tsv00861", "p012-tsv00862", "p012-tsv00863", "p012-tsv00865", "p012-tsv00866", "p012-tsv00867", "p012-tsv00868", "p012-tsv00869", "p012-tsv00870", "p012-tsv00871", "p012-tsv00872", "p012-tsv00873", "p012-tsv00875", "p012-tsv00876", "p012-tsv00877", "p012-tsv00878", "p012-tsv00879", "p012-tsv00880", "p012-tsv00881", "p012-tsv00882", "p012-tsv00883", "p012-tsv00885", "p012-tsv00886", "p012-tsv00887", "p012-tsv00888", "p012-tsv00889" ], "text": "(2) Where the services of a public entertainer or an\nathlete are provided in a Contracting State by an enter-\nprise of the other Contracting State, the income derived\nfrom providing those services by such enterprise may,\nnotwithstanding the provisions of Article 7, be taxed in\nthe Contracting State in which the activities of the\nartiste or athlete are exercised." }, "pages": [ 12 ], "text": "(2) Where the services of a public entertainer or an\nathlete are provided in a Contracting State by an enter-\nprise of the other Contracting State, the income derived\nfrom providing those services by such enterprise may,\nnotwithstanding the provisions of Article 7, be taxed in\nthe Contracting State in which the activities of the\nartiste or athlete are exercised." } ], "title": "Article 17\nArtistes and Athletes" }, { "body_sha256": "d45990addbc94f85c3f35f5c9149c166e34824f61868fd3663324f6b2a4b3329", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-095", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.6710405972935, 560.0403748766853, 518.5317032197853, 641.1534889838869 ], "source_line_ids": [ "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-095", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00901", "p012-tsv00902", "p012-tsv00903", "p012-tsv00904", "p012-tsv00905", "p012-tsv00906", "p012-tsv00907", "p012-tsv00908", "p012-tsv00910", "p012-tsv00911", "p012-tsv00912", "p012-tsv00913", "p012-tsv00914", "p012-tsv00915", "p012-tsv00916", "p012-tsv00917", "p012-tsv00918", "p012-tsv00919", "p012-tsv00921", "p012-tsv00922", "p012-tsv00923", "p012-tsv00924", "p012-tsv00925", "p012-tsv00926", "p012-tsv00927", "p012-tsv00928", "p012-tsv00929", "p012-tsv00931", "p012-tsv00932", "p012-tsv00933", "p012-tsv00934", "p012-tsv00935", "p012-tsv00936", "p012-tsv00937", "p012-tsv00938", "p012-tsv00939", "p012-tsv00941", "p012-tsv00942", "p012-tsv00943", "p012-tsv00944", "p012-tsv00945", "p012-tsv00946", "p012-tsv00947", "p012-tsv00948", "p012-tsv00949", "p012-tsv00950", "p012-tsv00952", "p012-tsv00953", "p012-tsv00954", "p012-tsv00955", "p012-tsv00956", "p012-tsv00957", "p012-tsv00958", "p012-tsv00959", "p012-tsv00960", "p012-tsv00961", "p012-tsv00962", "p012-tsv00964", "p012-tsv00965", "p012-tsv00966", "p012-tsv00967", "p012-tsv00968", "p012-tsv00969", "p012-tsv00970", "p012-tsv00971", "p012-tsv00972", "p012-tsv00974", "p012-tsv00975", "p012-tsv00976", "p012-tsv00977", "p012-tsv00978", "p012-tsv00979", "p012-tsv00980", "p012-tsv00981", "p012-tsv00982", "p012-tsv00984" ], "text": "(1) Remuneration, including pensions, paid by, or out\nof funds created by a Contracting State, a Land, a\npolitical subdivision or a local authority thereof to any\nindividual in respect of an employment shall be taxed\nonly in that State. If, however, the employment is exer-\ncised in the other Contracting State by a national of that\nState not being a national of the first-mentioned State,\nthe remuneration shall be taxable only in that other\nState." }, "pages": [ 12 ], "text": "(1) Remuneration, including pensions, paid by, or out\nof funds created by a Contracting State, a Land, a\npolitical subdivision or a local authority thereof to any\nindividual in respect of an employment shall be taxed\nonly in that State. If, however, the employment is exer-\ncised in the other Contracting State by a national of that\nState not being a national of the first-mentioned State,\nthe remuneration shall be taxable only in that other\nState." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-112", "pdf-012-line-114", "pdf-012-line-117" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 295.9478861409239, 676.3117329825715, 518.5317032197853, 721.9897665241697 ], "source_line_ids": [ "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-112", "pdf-012-line-114", "pdf-012-line-117" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00988", "p012-tsv00989", "p012-tsv00990", "p012-tsv00991", "p012-tsv00992", "p012-tsv00993", "p012-tsv00994", "p012-tsv00995", "p012-tsv00996", "p012-tsv00997", "p012-tsv00999", "p012-tsv01000", "p012-tsv01001", "p012-tsv01002", "p012-tsv01003", "p012-tsv01004", "p012-tsv01005", "p012-tsv01006", "p012-tsv01007", "p012-tsv01009", "p012-tsv01010", "p012-tsv01011", "p012-tsv01012", "p012-tsv01013", "p012-tsv01014", "p012-tsv01015", "p012-tsv01016", "p012-tsv01017", "p012-tsv01019", "p012-tsv01020", "p012-tsv01021", "p012-tsv01022", "p012-tsv01023", "p012-tsv01024", "p012-tsv01025", "p012-tsv01026", "p012-tsv01027", "p012-tsv01028", "p012-tsv01030", "p012-tsv01031", "p012-tsv01032", "p012-tsv01033", "p012-tsv01034", "p012-tsv01035", "p012-tsv01036" ], "text": "(2) The provisions of Articles 15, 16 and 17 shall\napply to remuneration in respect of an employment in\nconnection with any business carried on by a Contract-\ning State, a Land, a political subdivision or a local\nauthority thereof for the purpose of profit." }, "pages": [ 12 ], "text": "(2) The provisions of Articles 15, 16 and 17 shall\napply to remuneration in respect of an employment in\nconnection with any business carried on by a Contract-\ning State, a Land, a political subdivision or a local\nauthority thereof for the purpose of profit." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-118", "pdf-012-line-121", "pdf-012-line-122", "pdf-012-line-125", "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 295.9478861409239, 728.0801709963827, 519.0853943070462, 764.0689246958237 ], "source_line_ids": [ "pdf-012-line-118", "pdf-012-line-121", "pdf-012-line-122", "pdf-012-line-125" ], "source_page": 12 }, { "bbox": [ 316.7113019132058, 76.1300559026636, 539.0182734484367, 111.01146333442946 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv01040", "p012-tsv01041", "p012-tsv01042", "p012-tsv01043", "p012-tsv01044", "p012-tsv01045", "p012-tsv01046", "p012-tsv01047", "p012-tsv01048", "p012-tsv01050", "p012-tsv01051", "p012-tsv01052", "p012-tsv01053", "p012-tsv01054", "p012-tsv01055", "p012-tsv01056", "p012-tsv01057", "p012-tsv01058", "p012-tsv01060", "p012-tsv01061", "p012-tsv01062", "p012-tsv01063", "p012-tsv01064", "p012-tsv01065", "p012-tsv01066", "p012-tsv01067", "p012-tsv01068", "p012-tsv01070", "p012-tsv01071", "p012-tsv01072", "p012-tsv01073", "p012-tsv01074", "p012-tsv01075", "p012-tsv01076", "p012-tsv01077", "p012-tsv01078", "p013-tsv00576", "p013-tsv00577", "p013-tsv00578", "p013-tsv00579", "p013-tsv00580", "p013-tsv00581", "p013-tsv00582", "p013-tsv00583", "p013-tsv00585", "p013-tsv00586", "p013-tsv00587", "p013-tsv00588", "p013-tsv00589", "p013-tsv00590", "p013-tsv00591", "p013-tsv00592", "p013-tsv00594", "p013-tsv00595", "p013-tsv00596", "p013-tsv00597", "p013-tsv00598", "p013-tsv00599", "p013-tsv00600", "p013-tsv00601", "p013-tsv00603", "p013-tsv00604", "p013-tsv00605", "p013-tsv00606", "p013-tsv00607", "p013-tsv00608", "p013-tsv00609", "p013-tsv00610" ], "text": "(3) The provisions of paragraph (1) shall likewise apply\nin respect of remuneration paid, under a development as-\nsistance programme of a Contracting State, a Land, a\npolitical subdivision or a local authority thereof, out of\nfunds exclusively supplied by that State, those Länder,\npolitical subdivisions or local authorities thereof, to a\nspecialist or volunteer seconded to the other Contracting\nState with the consent of that other State." }, "pages": [ 12, 13 ], "text": "(3) The provisions of paragraph (1) shall likewise apply\nin respect of remuneration paid, under a development as-\nsistance programme of a Contracting State, a Land, a\npolitical subdivision or a local authority thereof, out of\nfunds exclusively supplied by that State, those Länder,\npolitical subdivisions or local authorities thereof, to a\nspecialist or volunteer seconded to the other Contracting\nState with the consent of that other State." } ], "title": "Article 18\nPublic Funds" }, { "body_sha256": "247d7e7c8ef94161437e6cabb0896d46968d2d40b3854e0f6428a924d85effca", "id": "article-19", "label": "19", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-016", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 316.7113019132058, 151.98327523840842, 539.2951189920672, 187.6951923709306 ], "source_line_ids": [ "pdf-013-line-016", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00621", "p013-tsv00622", "p013-tsv00623", "p013-tsv00624", "p013-tsv00625", "p013-tsv00626", "p013-tsv00627", "p013-tsv00628", "p013-tsv00629", "p013-tsv00630", "p013-tsv00631", "p013-tsv00633", "p013-tsv00634", "p013-tsv00635", "p013-tsv00636", "p013-tsv00637", "p013-tsv00638", "p013-tsv00639", "p013-tsv00640", "p013-tsv00641", "p013-tsv00642", "p013-tsv00643", "p013-tsv00645", "p013-tsv00646", "p013-tsv00647", "p013-tsv00648", "p013-tsv00649", "p013-tsv00650", "p013-tsv00651", "p013-tsv00652", "p013-tsv00653", "p013-tsv00654", "p013-tsv00655", "p013-tsv00657", "p013-tsv00658", "p013-tsv00659", "p013-tsv00660" ], "text": "(tl) Any pension (other than a pension of the kind re-\nferred to in paragraph (1) of Article 18) and any annuity\npaid to a resident of a Contracting State shall be taxable\nonly in that State." }, "pages": [ 13 ], "text": "(tl) Any pension (other than a pension of the kind re-\nferred to in paragraph (1) of Article 18) and any annuity\npaid to a resident of a Contracting State shall be taxable\nonly in that State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-024", "pdf-013-line-026", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-032" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 316.7113019132058, 192.6782505754686, 539.2951189920672, 238.07944755014796 ], "source_line_ids": [ "pdf-013-line-024", "pdf-013-line-026", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-032" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00664", "p013-tsv00665", "p013-tsv00666", "p013-tsv00667", "p013-tsv00668", "p013-tsv00669", "p013-tsv00670", "p013-tsv00671", "p013-tsv00672", "p013-tsv00674", "p013-tsv00675", "p013-tsv00676", "p013-tsv00677", "p013-tsv00678", "p013-tsv00679", "p013-tsv00680", "p013-tsv00681", "p013-tsv00682", "p013-tsv00683", "p013-tsv00685", "p013-tsv00686", "p013-tsv00687", "p013-tsv00688", "p013-tsv00689", "p013-tsv00690", "p013-tsv00691", "p013-tsv00692", "p013-tsv00693", "p013-tsv00695", "p013-tsv00696", "p013-tsv00697", "p013-tsv00698", "p013-tsv00699", "p013-tsv00700", "p013-tsv00701", "p013-tsv00702", "p013-tsv00703", "p013-tsv00704", "p013-tsv00706", "p013-tsv00707", "p013-tsv00708", "p013-tsv00709", "p013-tsv00710", "p013-tsv00711" ], "text": "(2) The term “annuity” means a stated sum payable\nperiodically at stated times, during life or during a speci-\nfied or ascertainable period of time, under an obligation\nto make the payments in return for adequate and full\nconsideration in money or money's worth." }, "pages": [ 13 ], "text": "(2) The term “annuity” means a stated sum payable\nperiodically at stated times, during life or during a speci-\nfied or ascertainable period of time, under an obligation\nto make the payments in return for adequate and full\nconsideration in money or money's worth." } ], "title": "Article 19\nPensions" }, { "body_sha256": "76e315cf16a5c89587dc44b74736cda803b8a4ab2bb66a4fc22bd096fb7befff", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-054", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-060" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 317.26499300046663, 303.68971390989805, 539.848810079328, 404.7350608352516 ], "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-054", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-060" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00725", "p013-tsv00726", "p013-tsv00727", "p013-tsv00728", "p013-tsv00729", "p013-tsv00730", "p013-tsv00731", "p013-tsv00732", "p013-tsv00733", "p013-tsv00734", "p013-tsv00736", "p013-tsv00737", "p013-tsv00738", "p013-tsv00739", "p013-tsv00740", "p013-tsv00741", "p013-tsv00742", "p013-tsv00743", "p013-tsv00744", "p013-tsv00745", "p013-tsv00747", "p013-tsv00748", "p013-tsv00749", "p013-tsv00750", "p013-tsv00751", "p013-tsv00752", "p013-tsv00753", "p013-tsv00754", "p013-tsv00755", "p013-tsv00757", "p013-tsv00758", "p013-tsv00759", "p013-tsv00760", "p013-tsv00761", "p013-tsv00762", "p013-tsv00763", "p013-tsv00764", "p013-tsv00765", "p013-tsv00767", "p013-tsv00768", "p013-tsv00769", "p013-tsv00770", "p013-tsv00771", "p013-tsv00772", "p013-tsv00773", "p013-tsv00774", "p013-tsv00775", "p013-tsv00776", "p013-tsv00778", "p013-tsv00779", "p013-tsv00780", "p013-tsv00781", "p013-tsv00782", "p013-tsv00783", "p013-tsv00784", "p013-tsv00785", "p013-tsv00786", "p013-tsv00787", "p013-tsv00789", "p013-tsv00790", "p013-tsv00791", "p013-tsv00792", "p013-tsv00793", "p013-tsv00794", "p013-tsv00795", "p013-tsv00796", "p013-tsv00797", "p013-tsv00799", "p013-tsv00800", "p013-tsv00801", "p013-tsv00802", "p013-tsv00803", "p013-tsv00804", "p013-tsv00805", "p013-tsv00806", "p013-tsv00807", "p013-tsv00808", "p013-tsv00810", "p013-tsv00811", "p013-tsv00812", "p013-tsv00813", "p013-tsv00814", "p013-tsv00815", "p013-tsv00816", "p013-tsv00817", "p013-tsv00818", "p013-tsv00820", "p013-tsv00821", "p013-tsv00822", "p013-tsv00823", "p013-tsv00824", "p013-tsv00825", "p013-tsv00826", "p013-tsv00827", "p013-tsv00828", "p013-tsv00830", "p013-tsv00831", "p013-tsv00832", "p013-tsv00833", "p013-tsv00834", "p013-tsv00835", "p013-tsv00836", "p013-tsv00837", "p013-tsv00838", "p013-tsv00839", "p013-tsv00840" ], "text": "(1) An individual who is a resident of a Gontracting\nState at the time he becomes temporarily present in the\nother Contracting State, at the invitation of that other\nContracting State or of a university or other educational\ninstitution in that other State, for the primary purpose of\nteaching or engaging in research, or both, at a university\nor other educational institution shall be exempt from tax\nby that other Contracting State on his income from per-\nsonal services for teaching or research at such university\nor educational institution, for a period not exceeding two\nyears from the date of his arrival in that other State." }, "pages": [ 13 ], "text": "(1) An individual who is a resident of a Gontracting\nState at the time he becomes temporarily present in the\nother Contracting State, at the invitation of that other\nContracting State or of a university or other educational\ninstitution in that other State, for the primary purpose of\nteaching or engaging in research, or both, at a university\nor other educational institution shall be exempt from tax\nby that other Contracting State on his income from per-\nsonal services for teaching or research at such university\nor educational institution, for a period not exceeding two\nyears from the date of his arrival in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-068", "pdf-013-line-069", "pdf-013-line-072", "pdf-013-line-074", "pdf-013-line-075", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-087", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 317.81868408772743, 419.4073988819467, 540.4025011665889, 610.7014666228214 ], "source_line_ids": [ "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-068", "pdf-013-line-069", "pdf-013-line-072", "pdf-013-line-074", "pdf-013-line-075", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-087", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00844", "p013-tsv00845", "p013-tsv00846", "p013-tsv00847", "p013-tsv00848", "p013-tsv00849", "p013-tsv00850", "p013-tsv00851", "p013-tsv00852", "p013-tsv00853", "p013-tsv00855", "p013-tsv00856", "p013-tsv00857", "p013-tsv00858", "p013-tsv00859", "p013-tsv00860", "p013-tsv00861", "p013-tsv00863", "p013-tsv00864", "p013-tsv00865", "p013-tsv00866", "p013-tsv00867", "p013-tsv00868", "p013-tsv00869", "p013-tsv00870", "p013-tsv00871", "p013-tsv00873", "p013-tsv00874", "p013-tsv00875", "p013-tsv00876", "p013-tsv00877", "p013-tsv00878", "p013-tsv00879", "p013-tsv00880", "p013-tsv00881", "p013-tsv00882", "p013-tsv00884", "p013-tsv00885", "p013-tsv00886", "p013-tsv00887", "p013-tsv00888", "p013-tsv00889", "p013-tsv00890", "p013-tsv00891", "p013-tsv00893", "p013-tsv00894", "p013-tsv00895", "p013-tsv00896", "p013-tsv00897", "p013-tsv00898", "p013-tsv00899", "p013-tsv00900", "p013-tsv00901", "p013-tsv00902", "p013-tsv00903", "p013-tsv00905", "p013-tsv00906", "p013-tsv00907", "p013-tsv00908", "p013-tsv00909", "p013-tsv00910", "p013-tsv00911", "p013-tsv00912", "p013-tsv00913", "p013-tsv00915", "p013-tsv00916", "p013-tsv00917", "p013-tsv00918", "p013-tsv00919", "p013-tsv00920", "p013-tsv00921", "p013-tsv00922", "p013-tsv00923", "p013-tsv00924", "p013-tsv00925", "p013-tsv00926", "p013-tsv00928", "p013-tsv00929", "p013-tsv00930", "p013-tsv00931", "p013-tsv00932", "p013-tsv00933", "p013-tsv00934", "p013-tsv00935", "p013-tsv00936", "p013-tsv00937", "p013-tsv00938", "p013-tsv00940", "p013-tsv00941", "p013-tsv00945", "p013-tsv00946", "p013-tsv00947", "p013-tsv00948", "p013-tsv00949", "p013-tsv00950", "p013-tsv00951", "p013-tsv00952", "p013-tsv00953", "p013-tsv00954", "p013-tsv00956", "p013-tsv00957", "p013-tsv00958", "p013-tsv00959", "p013-tsv00960", "p013-tsv00964", "p013-tsv00965", "p013-tsv00966", "p013-tsv00967", "p013-tsv00968", "p013-tsv00969", "p013-tsv00970", "p013-tsv00971", "p013-tsv00972", "p013-tsv00973", "p013-tsv00975", "p013-tsv00976", "p013-tsv00977", "p013-tsv00978", "p013-tsv00979", "p013-tsv00980", "p013-tsv00981", "p013-tsv00982", "p013-tsv00984", "p013-tsv00985", "p013-tsv00986", "p013-tsv00987", "p013-tsv00988", "p013-tsv00989", "p013-tsv00990", "p013-tsv00991", "p013-tsv00992", "p013-tsv00994", "p013-tsv00995", "p013-tsv00996", "p013-tsv00997", "p013-tsv00998", "p013-tsv00999", "p013-tsv01000", "p013-tsv01001", "p013-tsv01003", "p013-tsv01004", "p013-tsv01005", "p013-tsv01006", "p013-tsv01007", "p013-tsv01008", "p013-tsv01009", "p013-tsv01010", "p013-tsv01012", "p013-tsv01013", "p013-tsv01014", "p013-tsv01015", "p013-tsv01016", "p013-tsv01017", "p013-tsv01018", "p013-tsv01019", "p013-tsv01020" ], "text": "(2) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely as a student at a university, college, school or\nother similar educational institution in that other State\nor as a business apprentice (including in the case of the\nFederal Republic of Germany a Volontär or a Praktikant)\nshall, from the date of his first arrival in that other State\nin connection with that visit, be exempt from tax in that\nother State\n(a) on all remittances from abroad for purposes of his\nmaintenance, education or training; and\n(b) for a period not exceeding in the aggregate three\nyears, on any remuneration not exceeding 6000 DM\nor the equivalent in Jamaican currency for the ca-\nlendar year for personal services rendered in that\nother Contracting State with a view to supplement-\ning the resources available to him for such purposes." }, "pages": [ 13 ], "text": "(2) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely as a student at a university, college, school or\nother similar educational institution in that other State\nor as a business apprentice (including in the case of the\nFederal Republic of Germany a Volontär or a Praktikant)\nshall, from the date of his first arrival in that other State\nin connection with that visit, be exempt from tax in that\nother State\n(a) on all remittances from abroad for purposes of his\nmaintenance, education or training; and\n(b) for a period not exceeding in the aggregate three\nyears, on any remuneration not exceeding 6000 DM\nor the equivalent in Jamaican currency for the ca-\nlendar year for personal services rendered in that\nother Contracting State with a view to supplement-\ning the resources available to him for such purposes." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-013-line-103", "pdf-013-line-106", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-128", "pdf-013-line-130", "pdf-014-line-005", "pdf-014-line-007" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 318.37237517498835, 622.6054390003288, 540.6793467102192, 763.5152515619861 ], "source_line_ids": [ "pdf-013-line-103", "pdf-013-line-106", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-128", "pdf-013-line-130" ], "source_page": 13 }, { "bbox": [ 297.33211385907606, 83.05097007563302, 519.9159309379374, 100.21483722459718 ], "source_line_ids": [ "pdf-014-line-005", "pdf-014-line-007" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv01024", "p013-tsv01025", "p013-tsv01026", "p013-tsv01027", "p013-tsv01028", "p013-tsv01029", "p013-tsv01030", "p013-tsv01031", "p013-tsv01032", "p013-tsv01033", "p013-tsv01035", "p013-tsv01036", "p013-tsv01037", "p013-tsv01038", "p013-tsv01039", "p013-tsv01040", "p013-tsv01041", "p013-tsv01043", "p013-tsv01044", "p013-tsv01045", "p013-tsv01046", "p013-tsv01047", "p013-tsv01048", "p013-tsv01049", "p013-tsv01050", "p013-tsv01051", "p013-tsv01053", "p013-tsv01054", "p013-tsv01055", "p013-tsv01056", "p013-tsv01057", "p013-tsv01058", "p013-tsv01059", "p013-tsv01060", "p013-tsv01061", "p013-tsv01062", "p013-tsv01063", "p013-tsv01065", "p013-tsv01066", "p013-tsv01067", "p013-tsv01068", "p013-tsv01069", "p013-tsv01070", "p013-tsv01071", "p013-tsv01072", "p013-tsv01073", "p013-tsv01074", "p013-tsv01076", "p013-tsv01077", "p013-tsv01078", "p013-tsv01079", "p013-tsv01080", "p013-tsv01081", "p013-tsv01082", "p013-tsv01084", "p013-tsv01085", "p013-tsv01086", "p013-tsv01087", "p013-tsv01088", "p013-tsv01089", "p013-tsv01090", "p013-tsv01091", "p013-tsv01093", "p013-tsv01094", "p013-tsv01095", "p013-tsv01096", "p013-tsv01097", "p013-tsv01098", "p013-tsv01099", "p013-tsv01100", "p013-tsv01101", "p013-tsv01103", "p013-tsv01104", "p013-tsv01105", "p013-tsv01106", "p013-tsv01107", "p013-tsv01108", "p013-tsv01109", "p013-tsv01110", "p013-tsv01111", "p013-tsv01112", "p013-tsv01113", "p013-tsv01115", "p013-tsv01116", "p013-tsv01117", "p013-tsv01118", "p013-tsv01119", "p013-tsv01120", "p013-tsv01121", "p013-tsv01122", "p013-tsv01123", "p013-tsv01124", "p013-tsv01125", "p013-tsv01129", "p013-tsv01130", "p013-tsv01131", "p013-tsv01132", "p013-tsv01133", "p013-tsv01134", "p013-tsv01135", "p013-tsv01136", "p013-tsv01137", "p013-tsv01138", "p013-tsv01140", "p014-tsv00509", "p014-tsv00510", "p014-tsv00511", "p014-tsv00512", "p014-tsv00513", "p014-tsv00514", "p014-tsv00515", "p014-tsv00516", "p014-tsv00517", "p014-tsv00518", "p014-tsv00520", "p014-tsv00521", "p014-tsv00522", "p014-tsv00523", "p014-tsv00524" ], "text": "(3) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely for the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a scien-\ntific, educational, religious or charitable organisation or\nunder a technical assistance programme entered into by\nthe Government of a Contracting State shall, from the\ndate of his first arrival in that other State in connection\nwith that visit, be exempt from tax in that other State\n{a) on the amount of such grant, allowance or award;\nand\n(b) on all remittances from abroad for the purposes of\nhis maintenance, education or training." }, "pages": [ 13, 14 ], "text": "(3) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely for the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a scien-\ntific, educational, religious or charitable organisation or\nunder a technical assistance programme entered into by\nthe Government of a Contracting State shall, from the\ndate of his first arrival in that other State in connection\nwith that visit, be exempt from tax in that other State\n{a) on the amount of such grant, allowance or award;\nand\n(b) on all remittances from abroad for the purposes of\nhis maintenance, education or training." } ], "title": "Article 20\nTeachers, Students and Trainees" }, { "body_sha256": "89dabd20801112e9c9a947aeb5103ca3915ab87d9e74d83f527460c9e18722c7", "id": "article-21", "label": "21", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-017", "pdf-014-line-019" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 145.062361065439, 519.639085394307, 179.39009536336732 ], "source_line_ids": [ "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-017", "pdf-014-line-019" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00538", "p014-tsv00539", "p014-tsv00540", "p014-tsv00541", "p014-tsv00542", "p014-tsv00543", "p014-tsv00544", "p014-tsv00545", "p014-tsv00546", "p014-tsv00547", "p014-tsv00549", "p014-tsv00550", "p014-tsv00551", "p014-tsv00552", "p014-tsv00553", "p014-tsv00554", "p014-tsv00555", "p014-tsv00556", "p014-tsv00557", "p014-tsv00559", "p014-tsv00560", "p014-tsv00561", "p014-tsv00562", "p014-tsv00563", "p014-tsv00564", "p014-tsv00565", "p014-tsv00566", "p014-tsv00567", "p014-tsv00568", "p014-tsv00570" ], "text": "Items of income of a resident of a Contracting State\nwhich are not expressly mentioned in the foregoing Arti-\ncles of this Agreement shall be taxable only in that\nState." }, "pages": [ 14 ], "text": "Items of income of a resident of a Contracting State\nwhich are not expressly mentioned in the foregoing Arti-\ncles of this Agreement shall be taxable only in that\nState." } ], "title": "Article 21\nIncome not expressly mentioned" }, { "body_sha256": "abd383841a4ea6360686f786e4388a287902860eba26d4adb42e4a64911aaee6", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-029" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 216.4861953304834, 519.3622398506766, 243.06250575468596 ], "source_line_ids": [ "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-029" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00581", "p014-tsv00582", "p014-tsv00583", "p014-tsv00584", "p014-tsv00585", "p014-tsv00586", "p014-tsv00587", "p014-tsv00589", "p014-tsv00590", "p014-tsv00591", "p014-tsv00592", "p014-tsv00593", "p014-tsv00594", "p014-tsv00595", "p014-tsv00596", "p014-tsv00597", "p014-tsv00598", "p014-tsv00599", "p014-tsv00600", "p014-tsv00602", "p014-tsv00603", "p014-tsv00604", "p014-tsv00605", "p014-tsv00606", "p014-tsv00607", "p014-tsv00608", "p014-tsv00609" ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph (2) of Article 6, may be taxed in the\nContracting State in which such property is situated." }, "pages": [ 14 ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph (2) of Article 6, may be taxed in the\nContracting State in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-040", "pdf-014-line-042" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.5015772281848, 248.87607365998028, 519.639085394307, 304.2433870437356 ], "source_line_ids": [ "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-040", "pdf-014-line-042" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00613", "p014-tsv00614", "p014-tsv00615", "p014-tsv00616", "p014-tsv00617", "p014-tsv00618", "p014-tsv00619", "p014-tsv00621", "p014-tsv00622", "p014-tsv00623", "p014-tsv00624", "p014-tsv00625", "p014-tsv00626", "p014-tsv00627", "p014-tsv00628", "p014-tsv00629", "p014-tsv00631", "p014-tsv00632", "p014-tsv00633", "p014-tsv00634", "p014-tsv00635", "p014-tsv00636", "p014-tsv00637", "p014-tsv00638", "p014-tsv00639", "p014-tsv00641", "p014-tsv00642", "p014-tsv00643", "p014-tsv00644", "p014-tsv00645", "p014-tsv00646", "p014-tsv00647", "p014-tsv00648", "p014-tsv00649", "p014-tsv00650", "p014-tsv00652", "p014-tsv00653", "p014-tsv00654", "p014-tsv00655", "p014-tsv00656", "p014-tsv00657", "p014-tsv00658", "p014-tsv00659", "p014-tsv00660", "p014-tsv00661", "p014-tsv00663", "p014-tsv00664", "p014-tsv00665", "p014-tsv00666", "p014-tsv00667", "p014-tsv00668", "p014-tsv00669", "p014-tsv00670" ], "text": "(2} Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise, or by movable property pertaining\nto a fixed base used for the performance of professional\nservices, may be taxed in the Contracting State in which\nthe permanent establishment or fixed base is situated." }, "pages": [ 14 ], "text": "(2} Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise, or by movable property pertaining\nto a fixed base used for the performance of professional\nservices, may be taxed in the Contracting State in which\nthe permanent establishment or fixed base is situated." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-052" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.5015772281848, 309.78011838211114, 519.3622398506766, 355.18131535679055 ], "source_line_ids": [ "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-052" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00674", "p014-tsv00675", "p014-tsv00676", "p014-tsv00677", "p014-tsv00678", "p014-tsv00679", "p014-tsv00680", "p014-tsv00681", "p014-tsv00683", "p014-tsv00684", "p014-tsv00685", "p014-tsv00686", "p014-tsv00687", "p014-tsv00688", "p014-tsv00689", "p014-tsv00690", "p014-tsv00692", "p014-tsv00693", "p014-tsv00694", "p014-tsv00695", "p014-tsv00696", "p014-tsv00697", "p014-tsv00698", "p014-tsv00699", "p014-tsv00700", "p014-tsv00701", "p014-tsv00702", "p014-tsv00704", "p014-tsv00705", "p014-tsv00706", "p014-tsv00707", "p014-tsv00708", "p014-tsv00709", "p014-tsv00710", "p014-tsv00711", "p014-tsv00712", "p014-tsv00714", "p014-tsv00715", "p014-tsv00716", "p014-tsv00717", "p014-tsv00718", "p014-tsv00719" ], "text": "(3) Ships and aircraft operated in international traffic\nand movable property pertaining to the operation of\nsuch ships and aircraft, shall be taxable only in the Con-\ntracting State in which the place of effective manage-\nment of the enterprise is situated." }, "pages": [ 14 ], "text": "(3) Ships and aircraft operated in international traffic\nand movable property pertaining to the operation of\nsuch ships and aircraft, shall be taxable only in the Con-\ntracting State in which the place of effective manage-\nment of the enterprise is situated." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-014-line-054", "pdf-014-line-057" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 296.7784227718152, 370.40732653732323, 519.3622398506766, 388.12486682012496 ], "source_line_ids": [ "pdf-014-line-054", "pdf-014-line-057" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00723", "p014-tsv00724", "p014-tsv00725", "p014-tsv00726", "p014-tsv00727", "p014-tsv00728", "p014-tsv00729", "p014-tsv00730", "p014-tsv00731", "p014-tsv00732", "p014-tsv00733", "p014-tsv00734", "p014-tsv00736", "p014-tsv00737", "p014-tsv00738", "p014-tsv00739", "p014-tsv00740", "p014-tsv00741", "p014-tsv00742", "p014-tsv00743", "p014-tsv00744" ], "text": "(4) All other elements of capital of a resident of a Con-\ntracting State shall be taxable only in that State." }, "pages": [ 14 ], "text": "(4) All other elements of capital of a resident of a Con-\ntracting State shall be taxable only in that State." } ], "title": "Article 22\nCapital" }, { "body_sha256": "b5df109832d5e20c036ac617d889fcef96d0d3792fe536302dad6686ef8a2de9", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-085", "pdf-014-line-088", "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-101", "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-109", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-130", "pdf-014-line-131", "pdf-015-line-004", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011", "pdf-015-line-012", "pdf-015-line-014", "pdf-015-line-016", "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 296.7784227718152, 439.06279513317986, 519.9159309379374, 772.374021703387 ], "source_line_ids": [ "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-085", "pdf-014-line-088", "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-101", "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-109", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-130", "pdf-014-line-131" ], "source_page": 14 }, { "bbox": [ 316.9881474568362, 83.60464320947057, 539.0182734484367, 338.8479579085827 ], "source_line_ids": [ "pdf-015-line-004", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011", "pdf-015-line-012", "pdf-015-line-014", "pdf-015-line-016", "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00758", "p014-tsv00759", "p014-tsv00760", "p014-tsv00761", "p014-tsv00762", "p014-tsv00763", "p014-tsv00764", "p014-tsv00765", "p014-tsv00766", "p014-tsv00767", "p014-tsv00768", "p014-tsv00769", "p014-tsv00771", "p014-tsv00772", "p014-tsv00773", "p014-tsv00774", "p014-tsv00775", "p014-tsv00776", "p014-tsv00777", "p014-tsv00779", "p014-tsv00780", "p014-tsv00781", "p014-tsv00782", "p014-tsv00783", "p014-tsv00784", "p014-tsv00785", "p014-tsv00786", "p014-tsv00788", "p014-tsv00789", "p014-tsv00790", "p014-tsv00791", "p014-tsv00792", "p014-tsv00793", "p014-tsv00794", "p014-tsv00795", "p014-tsv00796", "p014-tsv00798", "p014-tsv00799", "p014-tsv00800", "p014-tsv00801", "p014-tsv00802", "p014-tsv00803", "p014-tsv00804", "p014-tsv00805", "p014-tsv00806", "p014-tsv00808", "p014-tsv00809", "p014-tsv00810", "p014-tsv00811", "p014-tsv00812", "p014-tsv00813", "p014-tsv00814", "p014-tsv00815", "p014-tsv00816", "p014-tsv00818", "p014-tsv00819", "p014-tsv00820", "p014-tsv00821", "p014-tsv00822", "p014-tsv00823", "p014-tsv00824", "p014-tsv00826", "p014-tsv00827", "p014-tsv00828", "p014-tsv00829", "p014-tsv00830", "p014-tsv00831", "p014-tsv00832", "p014-tsv00833", "p014-tsv00835", "p014-tsv00836", "p014-tsv00837", "p014-tsv00838", "p014-tsv00839", "p014-tsv00840", "p014-tsv00841", "p014-tsv00842", "p014-tsv00844", "p014-tsv00845", "p014-tsv00846", "p014-tsv00847", "p014-tsv00848", "p014-tsv00849", "p014-tsv00850", "p014-tsv00851", "p014-tsv00852", "p014-tsv00853", "p014-tsv00855", "p014-tsv00856", "p014-tsv00857", "p014-tsv00858", "p014-tsv00859", "p014-tsv00860", "p014-tsv00861", "p014-tsv00862", "p014-tsv00863", "p014-tsv00864", "p014-tsv00866", "p014-tsv00867", "p014-tsv00868", "p014-tsv00869", "p014-tsv00870", "p014-tsv00871", "p014-tsv00872", "p014-tsv00873", "p014-tsv00875", "p014-tsv00876", "p014-tsv00877", "p014-tsv00878", "p014-tsv00879", "p014-tsv00880", "p014-tsv00881", "p014-tsv00882", "p014-tsv00883", "p014-tsv00885", "p014-tsv00886", "p014-tsv00887", "p014-tsv00888", "p014-tsv00889", "p014-tsv00890", "p014-tsv00891", "p014-tsv00892", "p014-tsv00893", "p014-tsv00894", "p014-tsv00896", "p014-tsv00897", "p014-tsv00898", "p014-tsv00899", "p014-tsv00900", "p014-tsv00901", "p014-tsv00902", "p014-tsv00903", "p014-tsv00904", "p014-tsv00906", "p014-tsv00907", "p014-tsv00908", "p014-tsv00909", "p014-tsv00910", "p014-tsv00911", "p014-tsv00912", "p014-tsv00913", "p014-tsv00914", "p014-tsv00915", "p014-tsv00916", "p014-tsv00917", "p014-tsv00919", "p014-tsv00920", "p014-tsv00921", "p014-tsv00922", "p014-tsv00923", "p014-tsv00924", "p014-tsv00925", "p014-tsv00926", "p014-tsv00927", "p014-tsv00929", "p014-tsv00930", "p014-tsv00931", "p014-tsv00932", "p014-tsv00933", "p014-tsv00934", "p014-tsv00935", "p014-tsv00936", "p014-tsv00938", "p014-tsv00939", "p014-tsv00940", "p014-tsv00941", "p014-tsv00942", "p014-tsv00943", "p014-tsv00944", "p014-tsv00945", "p014-tsv00946", "p014-tsv00948", "p014-tsv00949", "p014-tsv00950", "p014-tsv00951", "p014-tsv00952", "p014-tsv00953", "p014-tsv00954", "p014-tsv00955", "p014-tsv00957", "p014-tsv00958", "p014-tsv00959", "p014-tsv00960", "p014-tsv00961", "p014-tsv00962", "p014-tsv00963", "p014-tsv00964", "p014-tsv00965", "p014-tsv00966", "p014-tsv00968", "p014-tsv00969", "p014-tsv00970", "p014-tsv00971", "p014-tsv00972", "p014-tsv00973", "p014-tsv00974", "p014-tsv00976", "p014-tsv00977", "p014-tsv00978", "p014-tsv00979", "p014-tsv00980", "p014-tsv00981", "p014-tsv00982", "p014-tsv00983", "p014-tsv00984", "p014-tsv01049", "p014-tsv01053", "p014-tsv00986", "p014-tsv00987", "p014-tsv00988", "p014-tsv00989", "p014-tsv00990", "p014-tsv00991", "p014-tsv00992", "p014-tsv00993", "p014-tsv00994", "p014-tsv00995", "p014-tsv00996", "p014-tsv00998", "p014-tsv00999", "p014-tsv01000", "p014-tsv01001", "p014-tsv01002", "p014-tsv01003", "p014-tsv01004", "p014-tsv01006", "p014-tsv01007", "p014-tsv01008", "p014-tsv01009", "p014-tsv01010", "p014-tsv01011", "p014-tsv01012", "p014-tsv01014", "p014-tsv01015", "p014-tsv01016", "p014-tsv01017", "p014-tsv01018", "p014-tsv01019", "p014-tsv01020", "p014-tsv01021", "p014-tsv01022", "p014-tsv01024", "p014-tsv01025", "p014-tsv01026", "p014-tsv01027", "p014-tsv01028", "p014-tsv01029", "p014-tsv01030", "p014-tsv01031", "p014-tsv01032", "p014-tsv01034", "p014-tsv01035", "p014-tsv01036", "p014-tsv01037", "p014-tsv01038", "p014-tsv01039", "p014-tsv01040", "p014-tsv01041", "p014-tsv01042", "p014-tsv01044", "p014-tsv01045", "p014-tsv01057", "p014-tsv01058", "p014-tsv01059", "p014-tsv01060", "p014-tsv01061", "p014-tsv01062", "p014-tsv01063", "p014-tsv01064", "p014-tsv01065", "p014-tsv01067", "p014-tsv01068", "p014-tsv01069", "p014-tsv01070", "p014-tsv01071", "p014-tsv01072", "p014-tsv01073", "p014-tsv01075", "p014-tsv01076", "p014-tsv01077", "p015-tsv00570", "p015-tsv00571", "p015-tsv00572", "p015-tsv00573", "p015-tsv00574", "p015-tsv00575", "p015-tsv00576", "p015-tsv00577", "p015-tsv00578", "p015-tsv00582", "p015-tsv00585", "p015-tsv00586", "p015-tsv00587", "p015-tsv00588", "p015-tsv00589", "p015-tsv00590", "p015-tsv00591", "p015-tsv00592", "p015-tsv00593", "p015-tsv00595", "p015-tsv00598", "p015-tsv00599", "p015-tsv00600", "p015-tsv00601", "p015-tsv00602", "p015-tsv00603", "p015-tsv00604", "p015-tsv00605", "p015-tsv00606", "p015-tsv00607", "p015-tsv00609", "p015-tsv00613", "p015-tsv00614", "p015-tsv00615", "p015-tsv00616", "p015-tsv00617", "p015-tsv00618", "p015-tsv00619", "p015-tsv00621", "p015-tsv00622", "p015-tsv00623", "p015-tsv00624", "p015-tsv00625", "p015-tsv00626", "p015-tsv00627", "p015-tsv00631", "p015-tsv00632", "p015-tsv00633", "p015-tsv00634", "p015-tsv00635", "p015-tsv00636", "p015-tsv00637", "p015-tsv00638", "p015-tsv00639", "p015-tsv00640", "p015-tsv00642", "p015-tsv00643", "p015-tsv00644", "p015-tsv00645", "p015-tsv00646", "p015-tsv00647", "p015-tsv00648", "p015-tsv00649", "p015-tsv00650", "p015-tsv00652", "p015-tsv00653", "p015-tsv00654", "p015-tsv00655", "p015-tsv00656", "p015-tsv00657", "p015-tsv00658", "p015-tsv00659", "p015-tsv00663", "p015-tsv00664", "p015-tsv00665", "p015-tsv00666", "p015-tsv00667", "p015-tsv00668", "p015-tsv00669", "p015-tsv00670", "p015-tsv00671", "p015-tsv00672", "p015-tsv00673", "p015-tsv00677", "p015-tsv00678", "p015-tsv00679", "p015-tsv00680", "p015-tsv00681", "p015-tsv00682", "p015-tsv00683", "p015-tsv00684", "p015-tsv00685", "p015-tsv00687", "p015-tsv00688", "p015-tsv00689", "p015-tsv00690", "p015-tsv00691", "p015-tsv00692", "p015-tsv00693", "p015-tsv00694", "p015-tsv00695", "p015-tsv00696", "p015-tsv00698", "p015-tsv00699", "p015-tsv00700", "p015-tsv00701", "p015-tsv00702", "p015-tsv00703", "p015-tsv00704", "p015-tsv00705", "p015-tsv00706", "p015-tsv00707", "p015-tsv00709", "p015-tsv00710", "p015-tsv00711", "p015-tsv00712", "p015-tsv00713", "p015-tsv00714", "p015-tsv00715", "p015-tsv00716", "p015-tsv00717", "p015-tsv00718", "p015-tsv00719", "p015-tsv00720", "p015-tsv00722", "p015-tsv00723", "p015-tsv00724", "p015-tsv00725", "p015-tsv00726", "p015-tsv00727", "p015-tsv00728", "p015-tsv00730", "p015-tsv00731", "p015-tsv00732", "p015-tsv00733", "p015-tsv00734", "p015-tsv00735", "p015-tsv00737", "p015-tsv00738", "p015-tsv00739", "p015-tsv00740", "p015-tsv00741", "p015-tsv00742", "p015-tsv00743", "p015-tsv00744", "p015-tsv00745", "p015-tsv00747", "p015-tsv00748", "p015-tsv00749", "p015-tsv00750", "p015-tsv00751", "p015-tsv00752", "p015-tsv00753", "p015-tsv00755", "p015-tsv00756", "p015-tsv00757", "p015-tsv00758", "p015-tsv00759", "p015-tsv00760", "p015-tsv00761", "p015-tsv00762", "p015-tsv00764", "p015-tsv00765", "p015-tsv00766", "p015-tsv00767", "p015-tsv00768", "p015-tsv00769", "p015-tsv00770", "p015-tsv00771", "p015-tsv00772", "p015-tsv00774", "p015-tsv00775", "p015-tsv00776", "p015-tsv00777", "p015-tsv00778", "p015-tsv00779", "p015-tsv00780", "p015-tsv00781", "p015-tsv00783", "p015-tsv00784", "p015-tsv00785", "p015-tsv00786", "p015-tsv00787", "p015-tsv00788", "p015-tsv00789", "p015-tsv00791", "p015-tsv00792", "p015-tsv00793", "p015-tsv00794", "p015-tsv00795", "p015-tsv00796", "p015-tsv00797", "p015-tsv00798", "p015-tsv00799", "p015-tsv00801", "p015-tsv00802", "p015-tsv00803", "p015-tsv00804", "p015-tsv00805" ], "text": "(1) Tax shall be determined in the case of a resident of\nthe Federal Republic of Germany as follows:\n(a) Unless the provisions of sub-paragraph (b) apply,\nthere shall be excluded from the basis upon which\nGerman tax is imposed, any item of income derived\nfrom sources within Jamaica and any item of capital\nsituated within Jamaica, which, according to this\nAgreement, may be taxed in Jamaica. The Federal\nRepublic of Germany, however, retains the right to\ntake into account in the determination of its rate of\ntax the items of income and capital so excluded. In\nthe case of income from dividends the foregoing\nprovisions shall apply only to such dividends as are\npaid to a company being a resident of the Federal\nRepublic of Germany by a company being a resident\nof Jamaica if at least 25 per cent of the voting shares\nof the Jamaican company is owned directly by the\nGerman company. There shall also be excluded from\nthe basis upon which German tax is imposed any\nshareholding, the dividends of which, if paid, would\nbe excluded from the basis upon which tax is impos-\ned according to the immediately foregoing sentence.\nSubject to the provisions of German tax law regard-\n(b\n=\ning credit for foreign tax, there shall be allowed as a\ncredit against German income and corporation tax,\nincluding the surcharge thereon, payable in respect\nof the following items of income derived from sour-\nces within Jamaica the Jamaican tax paid unter the\nlaws of Jamaica and in accordance with this Agree-\nment on:\n(aa) dividends not dealt with in sub-paragraph (a) to\nwhich sub-paragraph (b), paragraph (2), of Arti-\ncle 10 applies;\n(bb) interest to which paragraph (2) of Article 11\napplies;\n(cc) royalties to which paragraph (2) of Article 12\napplies;\n(dd) gains to which paragraph (3) of Article 13 ap-\nplies;\n(ee) remuneration to which Article 16 applies;\n(ff) income to which Article 17 applies.\nThe credit shall not, however, exceed that part of the\nGerman tax, as computed before the credit is given,\nwhich is appropriate to such items of income.\n(c) If in the cases (aa), (bb), and (cc) of sub-paragraph\n(b) above Jamaican tax on dividends, on interest, or\non royalties in the meaning of paragraph (3) of Arti-\ncle 12 is wholly relieved or reduced below the rates\nof tax provided for in Articles 10, 11 or 12, by special\nincentive measures under Jamaican law designed to\npromote economic development in Jamaica, there\nshall be allowed as a credit against German income\ntax and corporation tax, including the surcharge\nthereon, on such dividends, interest or royalties an\namount corresponding to the rate of tax provided for\nin the respective Articles. The credit allowed under\nthe foregoing sentence shall, however, not exceed\nthe amount of Jamaican tax which would have been\npayable but for such reduction." }, "pages": [ 14, 15 ], "text": "(1) Tax shall be determined in the case of a resident of\nthe Federal Republic of Germany as follows:\n(a) Unless the provisions of sub-paragraph (b) apply,\nthere shall be excluded from the basis upon which\nGerman tax is imposed, any item of income derived\nfrom sources within Jamaica and any item of capital\nsituated within Jamaica, which, according to this\nAgreement, may be taxed in Jamaica. The Federal\nRepublic of Germany, however, retains the right to\ntake into account in the determination of its rate of\ntax the items of income and capital so excluded. In\nthe case of income from dividends the foregoing\nprovisions shall apply only to such dividends as are\npaid to a company being a resident of the Federal\nRepublic of Germany by a company being a resident\nof Jamaica if at least 25 per cent of the voting shares\nof the Jamaican company is owned directly by the\nGerman company. There shall also be excluded from\nthe basis upon which German tax is imposed any\nshareholding, the dividends of which, if paid, would\nbe excluded from the basis upon which tax is impos-\ned according to the immediately foregoing sentence.\nSubject to the provisions of German tax law regard-\n(b\n=\ning credit for foreign tax, there shall be allowed as a\ncredit against German income and corporation tax,\nincluding the surcharge thereon, payable in respect\nof the following items of income derived from sour-\nces within Jamaica the Jamaican tax paid unter the\nlaws of Jamaica and in accordance with this Agree-\nment on:\n(aa) dividends not dealt with in sub-paragraph (a) to\nwhich sub-paragraph (b), paragraph (2), of Arti-\ncle 10 applies;\n(bb) interest to which paragraph (2) of Article 11\napplies;\n(cc) royalties to which paragraph (2) of Article 12\napplies;\n(dd) gains to which paragraph (3) of Article 13 ap-\nplies;\n(ee) remuneration to which Article 16 applies;\n(ff) income to which Article 17 applies.\nThe credit shall not, however, exceed that part of the\nGerman tax, as computed before the credit is given,\nwhich is appropriate to such items of income.\n(c) If in the cases (aa), (bb), and (cc) of sub-paragraph\n(b) above Jamaican tax on dividends, on interest, or\non royalties in the meaning of paragraph (3) of Arti-\ncle 12 is wholly relieved or reduced below the rates\nof tax provided for in Articles 10, 11 or 12, by special\nincentive measures under Jamaican law designed to\npromote economic development in Jamaica, there\nshall be allowed as a credit against German income\ntax and corporation tax, including the surcharge\nthereon, on such dividends, interest or royalties an\namount corresponding to the rate of tax provided for\nin the respective Articles. The credit allowed under\nthe foregoing sentence shall, however, not exceed\nthe amount of Jamaican tax which would have been\npayable but for such reduction." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-067", "pdf-015-line-068", "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-079", "pdf-015-line-081", "pdf-015-line-083", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-090", "pdf-015-line-091", "pdf-015-line-094", "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-124", "pdf-015-line-125", "pdf-015-line-126", "pdf-015-line-128", "pdf-015-line-129", "pdf-015-line-132" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 316.7113019132058, 372.6220190726735, 539.2951189920672, 706.4869187767182 ], "source_line_ids": [ "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-067", "pdf-015-line-068", "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-079", "pdf-015-line-081", "pdf-015-line-083", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-090", "pdf-015-line-091", "pdf-015-line-094", "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-124", "pdf-015-line-125", "pdf-015-line-126", "pdf-015-line-128", "pdf-015-line-129", "pdf-015-line-132" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00809", "p015-tsv00810", "p015-tsv00811", "p015-tsv00812", "p015-tsv00813", "p015-tsv00814", "p015-tsv00815", "p015-tsv00816", "p015-tsv00817", "p015-tsv00818", "p015-tsv00819", "p015-tsv00823", "p015-tsv00824", "p015-tsv00825", "p015-tsv00826", "p015-tsv00827", "p015-tsv00828", "p015-tsv00829", "p015-tsv00830", "p015-tsv00831", "p015-tsv00835", "p015-tsv00839", "p015-tsv00840", "p015-tsv00841", "p015-tsv00842", "p015-tsv00843", "p015-tsv00844", "p015-tsv00845", "p015-tsv00846", "p015-tsv00850", "p015-tsv00851", "p015-tsv00852", "p015-tsv00853", "p015-tsv00854", "p015-tsv00855", "p015-tsv00856", "p015-tsv00860", "p015-tsv00880", "p015-tsv00881", "p015-tsv00882", "p015-tsv00883", "p015-tsv00884", "p015-tsv00885", "p015-tsv00886", "p015-tsv00887", "p015-tsv00888", "p015-tsv00889", "p015-tsv00891", "p015-tsv00892", "p015-tsv00893", "p015-tsv00894", "p015-tsv00895", "p015-tsv00896", "p015-tsv00897", "p015-tsv00898", "p015-tsv00900", "p015-tsv00901", "p015-tsv00902", "p015-tsv00903", "p015-tsv00904", "p015-tsv00905", "p015-tsv00906", "p015-tsv00908", "p015-tsv00909", "p015-tsv00910", "p015-tsv00911", "p015-tsv00912", "p015-tsv00913", "p015-tsv00914", "p015-tsv00915", "p015-tsv00916", "p015-tsv00918", "p015-tsv00919", "p015-tsv00920", "p015-tsv00921", "p015-tsv00922", "p015-tsv00923", "p015-tsv00924", "p015-tsv00925", "p015-tsv00926", "p015-tsv00927", "p015-tsv00929", "p015-tsv00930", "p015-tsv00931", "p015-tsv00932", "p015-tsv00933", "p015-tsv00934", "p015-tsv00935", "p015-tsv00936", "p015-tsv00937", "p015-tsv00938", "p015-tsv00940", "p015-tsv00941", "p015-tsv00942", "p015-tsv00943", "p015-tsv00944", "p015-tsv00945", "p015-tsv00946", "p015-tsv00947", "p015-tsv00948", "p015-tsv00949", "p015-tsv00951", "p015-tsv00952", "p015-tsv00953", "p015-tsv00954", "p015-tsv00955", "p015-tsv00956", "p015-tsv00957", "p015-tsv00958", "p015-tsv00960", "p015-tsv00961", "p015-tsv00962", "p015-tsv00963", "p015-tsv00964", "p015-tsv00965", "p015-tsv00966", "p015-tsv00967", "p015-tsv00968", "p015-tsv00969", "p015-tsv00971", "p015-tsv00972", "p015-tsv00973", "p015-tsv00974", "p015-tsv00975", "p015-tsv00976", "p015-tsv00864", "p015-tsv00980", "p015-tsv00981", "p015-tsv00982", "p015-tsv00983", "p015-tsv00984", "p015-tsv00985", "p015-tsv00986", "p015-tsv00987", "p015-tsv00988", "p015-tsv00989", "p015-tsv00990", "p015-tsv00992", "p015-tsv00993", "p015-tsv00994", "p015-tsv00995", "p015-tsv00996", "p015-tsv00997", "p015-tsv00998", "p015-tsv00999", "p015-tsv01000", "p015-tsv01002", "p015-tsv01003", "p015-tsv01004", "p015-tsv01005", "p015-tsv01006", "p015-tsv01007", "p015-tsv01008", "p015-tsv01009", "p015-tsv01011", "p015-tsv01012", "p015-tsv01013", "p015-tsv01014", "p015-tsv01015", "p015-tsv01016", "p015-tsv01017", "p015-tsv01018", "p015-tsv01019", "p015-tsv01020", "p015-tsv01021", "p015-tsv01023", "p015-tsv01024", "p015-tsv01025", "p015-tsv01026", "p015-tsv01027", "p015-tsv01028", "p015-tsv01029", "p015-tsv01031", "p015-tsv01032", "p015-tsv01033", "p015-tsv01034", "p015-tsv01035", "p015-tsv01036", "p015-tsv01037", "p015-tsv01038", "p015-tsv01039", "p015-tsv01041", "p015-tsv01042", "p015-tsv01043", "p015-tsv01044", "p015-tsv01045", "p015-tsv01046", "p015-tsv01047", "p015-tsv01048", "p015-tsv01050", "p015-tsv01051", "p015-tsv01052", "p015-tsv01053", "p015-tsv01054", "p015-tsv01055", "p015-tsv01056", "p015-tsv01057", "p015-tsv01058", "p015-tsv01060", "p015-tsv01061", "p015-tsv01062", "p015-tsv01063", "p015-tsv01064", "p015-tsv01065", "p015-tsv01066", "p015-tsv01067", "p015-tsv01069", "p015-tsv01070", "p015-tsv01071", "p015-tsv01072", "p015-tsv01073", "p015-tsv01074", "p015-tsv00868", "p015-tsv00876", "p015-tsv01077", "p015-tsv01078", "p015-tsv01079", "p015-tsv01080", "p015-tsv01081", "p015-tsv01082", "p015-tsv01083", "p015-tsv01084", "p015-tsv01085", "p015-tsv01086", "p015-tsv01088", "p015-tsv01089", "p015-tsv01090", "p015-tsv01091", "p015-tsv01092", "p015-tsv01093", "p015-tsv01094", "p015-tsv01095", "p015-tsv01097", "p015-tsv01098", "p015-tsv01099", "p015-tsv01100", "p015-tsv01101", "p015-tsv01102", "p015-tsv01103", "p015-tsv01104", "p015-tsv01105", "p015-tsv01106", "p015-tsv01108", "p015-tsv01109", "p015-tsv01110", "p015-tsv00872", "p015-tsv01151", "p015-tsv01113", "p015-tsv01114", "p015-tsv01115", "p015-tsv01116", "p015-tsv01117", "p015-tsv01118", "p015-tsv01119", "p015-tsv01120", "p015-tsv01121", "p015-tsv01123", "p015-tsv01124", "p015-tsv01125", "p015-tsv01126", "p015-tsv01127", "p015-tsv01128", "p015-tsv01130", "p015-tsv01131", "p015-tsv01132", "p015-tsv01133", "p015-tsv01134", "p015-tsv01135", "p015-tsv01136", "p015-tsv01137", "p015-tsv01139", "p015-tsv01140", "p015-tsv01141", "p015-tsv01142", "p015-tsv01143", "p015-tsv01144", "p015-tsv01145", "p015-tsv01146", "p015-tsv01147" ], "text": "(2) Subject to the provisions of the law of Jamaica re-\ngarding the allowance as a credit against Jamaican tax\nof\ntax payable in a territory outside Jamaica (which\nshall not affect the general principle hereof):\n(a\n) German tax payable under the laws of the Federal\nRepublic of Germany and in accordance with this\nAgreement, whether directly or by deduction, on\nprofits or income from sources within the Federal Re-\npublic of Germany (excluding in the case of a divi-\ndend, tax payable in respect of the profits out of\nwhich the dividend is paid) shall be allowed as a\ncredit against any Jamaican tax computed by refer-\nence to the same profits or income by reference to\nwhich the German tax is computed.\n(b\n) Where a company which is a resident of the Federal\nRepublic of Germany pays a dividend to a company\nresident in Jamaica and which controls directly or\nindirectly at least 25 per cent of the voting shares in\nthe first-mentioned company, the credit shall take\ninto account (in addition to any German tax for\nwhich credit may be allowed under sub-paragraph (a)\nof this paragraph) the German tax payable by that\nfirst-mentioned company in respect of the profits out\nof which such dividend is paid.\n(c\n~—\nFor the purpose of this paragraph the term “ German\ntax“ shall not include the Gewerbesteuer (trade tax)\ncomputed on a basis other than profits or the Ver-\nmögensteuer (capital tax).\n(d\n=\nFor the purpose of this paragraph, profits or re-\nmuneration for personal (including professional) ser-\nvices performed in a Contracting State shall be\ndeemed to be income from sources within that State." }, "pages": [ 15 ], "text": "(2) Subject to the provisions of the law of Jamaica re-\ngarding the allowance as a credit against Jamaican tax\nof\ntax payable in a territory outside Jamaica (which\nshall not affect the general principle hereof):\n(a\n) German tax payable under the laws of the Federal\nRepublic of Germany and in accordance with this\nAgreement, whether directly or by deduction, on\nprofits or income from sources within the Federal Re-\npublic of Germany (excluding in the case of a divi-\ndend, tax payable in respect of the profits out of\nwhich the dividend is paid) shall be allowed as a\ncredit against any Jamaican tax computed by refer-\nence to the same profits or income by reference to\nwhich the German tax is computed.\n(b\n) Where a company which is a resident of the Federal\nRepublic of Germany pays a dividend to a company\nresident in Jamaica and which controls directly or\nindirectly at least 25 per cent of the voting shares in\nthe first-mentioned company, the credit shall take\ninto account (in addition to any German tax for\nwhich credit may be allowed under sub-paragraph (a)\nof this paragraph) the German tax payable by that\nfirst-mentioned company in respect of the profits out\nof which such dividend is paid.\n(c\n~—\nFor the purpose of this paragraph the term “ German\ntax“ shall not include the Gewerbesteuer (trade tax)\ncomputed on a basis other than profits or the Ver-\nmögensteuer (capital tax).\n(d\n=\nFor the purpose of this paragraph, profits or re-\nmuneration for personal (including professional) ser-\nvices performed in a Contracting State shall be\ndeemed to be income from sources within that State." } ], "title": "Article 23\nRelief from Double Taxation" }, { "body_sha256": "58a0a9488f021ffeaa5a5cf7336b4c1371d670a8df2c676e6e51e59069af9dcc", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-138", "pdf-015-line-140", "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008", "pdf-016-line-010" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 317.541838544097, 754.1028082867479, 538.7414279048063, 770.9898388687932 ], "source_line_ids": [ "pdf-015-line-138", "pdf-015-line-140" ], "source_page": 15 }, { "bbox": [ 295.1173495100327, 83.88147977638936, 518.5317032197853, 120.14707004274909 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008", "pdf-016-line-010" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv01160", "p015-tsv01161", "p015-tsv01162", "p015-tsv01163", "p015-tsv01164", "p015-tsv01165", "p015-tsv01166", "p015-tsv01167", "p015-tsv01168", "p015-tsv01169", "p015-tsv01173", "p015-tsv01174", "p015-tsv01175", "p015-tsv01176", "p015-tsv01177", "p015-tsv01178", "p015-tsv01179", "p015-tsv01180", "p015-tsv01181", "p016-tsv00540", "p016-tsv00541", "p016-tsv00542", "p016-tsv00543", "p016-tsv00544", "p016-tsv00545", "p016-tsv00546", "p016-tsv00547", "p016-tsv00549", "p016-tsv00550", "p016-tsv00551", "p016-tsv00552", "p016-tsv00553", "p016-tsv00554", "p016-tsv00555", "p016-tsv00556", "p016-tsv00557", "p016-tsv00559", "p016-tsv00560", "p016-tsv00561", "p016-tsv00562", "p016-tsv00563", "p016-tsv00564", "p016-tsv00565", "p016-tsv00566", "p016-tsv00567", "p016-tsv00568", "p016-tsv00570", "p016-tsv00571", "p016-tsv00572", "p016-tsv00573", "p016-tsv00574", "p016-tsv00575", "p016-tsv00576" ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected re-\nquirements to which nationals of that other State in the\nsame circumstances are or may be subjected." }, "pages": [ 15, 16 ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected re-\nquirements to which nationals of that other State in the\nsame circumstances are or may be subjected." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030", "pdf-016-line-032", "pdf-016-line-034" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 294.56365842277177, 144.23185136468268, 517.701166588894, 250.81392962841173 ], "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030", "pdf-016-line-032", "pdf-016-line-034" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00580", "p016-tsv00581", "p016-tsv00582", "p016-tsv00583", "p016-tsv00584", "p016-tsv00585", "p016-tsv00586", "p016-tsv00587", "p016-tsv00589", "p016-tsv00590", "p016-tsv00591", "p016-tsv00592", "p016-tsv00593", "p016-tsv00594", "p016-tsv00595", "p016-tsv00596", "p016-tsv00597", "p016-tsv00598", "p016-tsv00600", "p016-tsv00601", "p016-tsv00602", "p016-tsv00603", "p016-tsv00604", "p016-tsv00605", "p016-tsv00606", "p016-tsv00607", "p016-tsv00608", "p016-tsv00610", "p016-tsv00611", "p016-tsv00612", "p016-tsv00613", "p016-tsv00614", "p016-tsv00615", "p016-tsv00616", "p016-tsv00617", "p016-tsv00618", "p016-tsv00620", "p016-tsv00621", "p016-tsv00622", "p016-tsv00623", "p016-tsv00624", "p016-tsv00625", "p016-tsv00626", "p016-tsv00627", "p016-tsv00628", "p016-tsv00632", "p016-tsv00633", "p016-tsv00634", "p016-tsv00635", "p016-tsv00636", "p016-tsv00637", "p016-tsv00638", "p016-tsv00639", "p016-tsv00640", "p016-tsv00641", "p016-tsv00643", "p016-tsv00644", "p016-tsv00645", "p016-tsv00646", "p016-tsv00647", "p016-tsv00648", "p016-tsv00649", "p016-tsv00650", "p016-tsv00651", "p016-tsv00652", "p016-tsv00654", "p016-tsv00655", "p016-tsv00656", "p016-tsv00657", "p016-tsv00658", "p016-tsv00659", "p016-tsv00660", "p016-tsv00661", "p016-tsv00663", "p016-tsv00664", "p016-tsv00665", "p016-tsv00666", "p016-tsv00667", "p016-tsv00668", "p016-tsv00669", "p016-tsv00670", "p016-tsv00671", "p016-tsv00672", "p016-tsv00674", "p016-tsv00675", "p016-tsv00676", "p016-tsv00677", "p016-tsv00678", "p016-tsv00679", "p016-tsv00681", "p016-tsv00682", "p016-tsv00683", "p016-tsv00684", "p016-tsv00685", "p016-tsv00686", "p016-tsv00687" ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities.\nThis provision shall not be construed as obliging a Con-\ntracting State to grant to residents of the other Contract-\ning State any personal allowances, reliefs and reductions\nfor taxation purposes on account of civil status or family\nresponsibilities or any other personal circumstances\nwhich it grants to its own residents." }, "pages": [ 16 ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities.\nThis provision shall not be construed as obliging a Con-\ntracting State to grant to residents of the other Contract-\ning State any personal allowances, reliefs and reductions\nfor taxation purposes on account of civil status or family\nresponsibilities or any other personal circumstances\nwhich it grants to its own residents." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 293.73312179188054, 266.31677737586324, 517.1474755016333, 349.09091088457745 ], "source_line_ids": [ "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00691", "p016-tsv00692", "p016-tsv00693", "p016-tsv00694", "p016-tsv00695", "p016-tsv00696", "p016-tsv00697", "p016-tsv00698", "p016-tsv00699", "p016-tsv00701", "p016-tsv00702", "p016-tsv00703", "p016-tsv00704", "p016-tsv00705", "p016-tsv00706", "p016-tsv00707", "p016-tsv00708", "p016-tsv00709", "p016-tsv00711", "p016-tsv00712", "p016-tsv00713", "p016-tsv00714", "p016-tsv00715", "p016-tsv00716", "p016-tsv00717", "p016-tsv00718", "p016-tsv00719", "p016-tsv00720", "p016-tsv00721", "p016-tsv00723", "p016-tsv00724", "p016-tsv00725", "p016-tsv00726", "p016-tsv00727", "p016-tsv00728", "p016-tsv00729", "p016-tsv00730", "p016-tsv00731", "p016-tsv00733", "p016-tsv00734", "p016-tsv00735", "p016-tsv00736", "p016-tsv00737", "p016-tsv00738", "p016-tsv00739", "p016-tsv00740", "p016-tsv00741", "p016-tsv00743", "p016-tsv00744", "p016-tsv00745", "p016-tsv00746", "p016-tsv00747", "p016-tsv00748", "p016-tsv00749", "p016-tsv00750", "p016-tsv00752", "p016-tsv00753", "p016-tsv00754", "p016-tsv00755", "p016-tsv00756", "p016-tsv00757", "p016-tsv00758", "p016-tsv00759", "p016-tsv00761", "p016-tsv00762", "p016-tsv00763", "p016-tsv00764", "p016-tsv00765", "p016-tsv00766", "p016-tsv00767", "p016-tsv00768", "p016-tsv00770", "p016-tsv00771", "p016-tsv00772", "p016-tsv00773" ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other Con-\ntracting State, shall not be subjected in the first-mention-\ned Contracting State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State are\nor may be subjected." }, "pages": [ 16 ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other Con-\ntracting State, shall not be subjected in the first-mention-\ned Contracting State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State are\nor may be subjected." } ], "title": "Article 24\nNon-discrimination" }, { "body_sha256": "e172c1b55809cb44d3a479278216d3dbe1392b90df0e91de2767f294139ce34b", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-060", "pdf-016-line-062", "pdf-016-line-065", "pdf-016-line-067", "pdf-016-line-068", "pdf-016-line-070", "pdf-016-line-073" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 293.4562762482501, 413.8706675435712, 516.316938870742, 478.0967510687274 ], "source_line_ids": [ "pdf-016-line-060", "pdf-016-line-062", "pdf-016-line-065", "pdf-016-line-067", "pdf-016-line-068", "pdf-016-line-070", "pdf-016-line-073" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00786", "p016-tsv00787", "p016-tsv00788", "p016-tsv00789", "p016-tsv00790", "p016-tsv00791", "p016-tsv00792", "p016-tsv00793", "p016-tsv00794", "p016-tsv00796", "p016-tsv00797", "p016-tsv00798", "p016-tsv00799", "p016-tsv00800", "p016-tsv00801", "p016-tsv00802", "p016-tsv00803", "p016-tsv00804", "p016-tsv00805", "p016-tsv00806", "p016-tsv00808", "p016-tsv00809", "p016-tsv00810", "p016-tsv00811", "p016-tsv00812", "p016-tsv00813", "p016-tsv00814", "p016-tsv00815", "p016-tsv00816", "p016-tsv00817", "p016-tsv00818", "p016-tsv00820", "p016-tsv00821", "p016-tsv00822", "p016-tsv00823", "p016-tsv00824", "p016-tsv00825", "p016-tsv00826", "p016-tsv00827", "p016-tsv00829", "p016-tsv00830", "p016-tsv00831", "p016-tsv00832", "p016-tsv00833", "p016-tsv00834", "p016-tsv00835", "p016-tsv00836", "p016-tsv00837", "p016-tsv00838", "p016-tsv00840", "p016-tsv00841", "p016-tsv00842", "p016-tsv00843", "p016-tsv00844", "p016-tsv00845", "p016-tsv00846", "p016-tsv00847", "p016-tsv00848", "p016-tsv00849", "p016-tsv00851", "p016-tsv00852", "p016-tsv00853", "p016-tsv00854", "p016-tsv00855", "p016-tsv00856", "p016-tsv00857", "p016-tsv00858" ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accordance\nwith this Agreement, he may, notwithstanding the reme-\ndies provided by the national laws of those States, pres-\nent his case to the competent authority of the Contract-\ning State of which he is a resident." }, "pages": [ 16 ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accordance\nwith this Agreement, he may, notwithstanding the reme-\ndies provided by the national laws of those States, pres-\nent his case to the competent authority of the Contract-\ning State of which he is a resident." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-080", "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 293.1794307046197, 494.15327195001646, 516.0400933271114, 548.136402499178 ], "source_line_ids": [ "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-080", "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00862", "p016-tsv00863", "p016-tsv00864", "p016-tsv00865", "p016-tsv00866", "p016-tsv00867", "p016-tsv00868", "p016-tsv00869", "p016-tsv00870", "p016-tsv00872", "p016-tsv00873", "p016-tsv00874", "p016-tsv00875", "p016-tsv00876", "p016-tsv00877", "p016-tsv00878", "p016-tsv00879", "p016-tsv00880", "p016-tsv00881", "p016-tsv00882", "p016-tsv00883", "p016-tsv00884", "p016-tsv00886", "p016-tsv00887", "p016-tsv00888", "p016-tsv00889", "p016-tsv00890", "p016-tsv00891", "p016-tsv00892", "p016-tsv00893", "p016-tsv00894", "p016-tsv00895", "p016-tsv00897", "p016-tsv00898", "p016-tsv00899", "p016-tsv00900", "p016-tsv00901", "p016-tsv00902", "p016-tsv00903", "p016-tsv00904", "p016-tsv00906", "p016-tsv00907", "p016-tsv00908", "p016-tsv00909", "p016-tsv00910", "p016-tsv00911", "p016-tsv00912", "p016-tsv00913", "p016-tsv00914", "p016-tsv00915", "p016-tsv00916", "p016-tsv00918", "p016-tsv00919", "p016-tsv00920", "p016-tsv00921", "p016-tsv00922", "p016-tsv00923", "p016-tsv00924", "p016-tsv00925", "p016-tsv00926" ], "text": "(2) The competent authority shall endeavour, if the ob-\njection appears to it to be justified and if it is not itself\nable to arrive at an appropriate solution, to resolve the\ncase by mutual agreement with the competent authority\nof the other Contracting State, with a view to the avoid-\nance of taxation not in accordance with this Agreement." }, "pages": [ 16 ], "text": "(2) The competent authority shall endeavour, if the ob-\njection appears to it to be justified and if it is not itself\nable to arrive at an appropriate solution, to resolve the\ncase by mutual agreement with the competent authority\nof the other Contracting State, with a view to the avoid-\nance of taxation not in accordance with this Agreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097", "pdf-016-line-099" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 292.90258516098925, 563.6392502466293, 515.763247783481, 618.1760539296284 ], "source_line_ids": [ "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097", "pdf-016-line-099" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00930", "p016-tsv00931", "p016-tsv00932", "p016-tsv00933", "p016-tsv00934", "p016-tsv00935", "p016-tsv00936", "p016-tsv00937", "p016-tsv00939", "p016-tsv00940", "p016-tsv00941", "p016-tsv00942", "p016-tsv00943", "p016-tsv00944", "p016-tsv00945", "p016-tsv00946", "p016-tsv00947", "p016-tsv00949", "p016-tsv00950", "p016-tsv00951", "p016-tsv00952", "p016-tsv00953", "p016-tsv00954", "p016-tsv00955", "p016-tsv00956", "p016-tsv00957", "p016-tsv00959", "p016-tsv00960", "p016-tsv00961", "p016-tsv00962", "p016-tsv00963", "p016-tsv00964", "p016-tsv00965", "p016-tsv00966", "p016-tsv00967", "p016-tsv00969", "p016-tsv00970", "p016-tsv00971", "p016-tsv00972", "p016-tsv00973", "p016-tsv00974", "p016-tsv00975", "p016-tsv00976", "p016-tsv00977", "p016-tsv00978", "p016-tsv00980", "p016-tsv00981", "p016-tsv00982", "p016-tsv00983", "p016-tsv00984" ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any dif-\nficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult to-\ngether for the elimination of double taxation in cases not\nprovided for in this Agreement." }, "pages": [ 16 ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any dif-\nficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult to-\ngether for the elimination of double taxation in cases not\nprovided for in this Agreement." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-016-line-102", "pdf-016-line-104", "pdf-016-line-106" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 292.90258516098925, 633.4020651101611, 515.2095566962201, 659.9783755343637 ], "source_line_ids": [ "pdf-016-line-102", "pdf-016-line-104", "pdf-016-line-106" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00988", "p016-tsv00989", "p016-tsv00990", "p016-tsv00991", "p016-tsv00992", "p016-tsv00993", "p016-tsv00994", "p016-tsv00995", "p016-tsv00997", "p016-tsv00998", "p016-tsv00999", "p016-tsv01000", "p016-tsv01001", "p016-tsv01002", "p016-tsv01003", "p016-tsv01004", "p016-tsv01005", "p016-tsv01007", "p016-tsv01008", "p016-tsv01009", "p016-tsv01010", "p016-tsv01011", "p016-tsv01012", "p016-tsv01013", "p016-tsv01014" ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the pur-\npose of applying the provisions of this Agreement." }, "pages": [ 16 ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the pur-\npose of applying the provisions of this Agreement." } ], "title": "Article 25\nMutual Agreement Procedure" }, { "body_sha256": "5d1e18a2b21ba8d03a74fe27590b70ce3055a5e2f02b22bc4dfb6e7ea056d44d", "id": "article-26", "label": "26", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-111", "pdf-016-line-114", "pdf-016-line-116", "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122", "pdf-016-line-124", "pdf-017-line-004", "pdf-017-line-006" ], "source_page": 16, "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 292.90258516098925, 707.3174284774744, 515.763247783481, 771.5435120026307 ], "source_line_ids": [ "pdf-016-line-111", "pdf-016-line-114", "pdf-016-line-116", "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122", "pdf-016-line-124" ], "source_page": 16 }, { "bbox": [ 317.26499300046663, 82.49729694179547, 539.848810079328, 98.27698125616573 ], "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006" ], "source_page": 17 } ], "source_word_ids": [ "p016-tsv01027", "p016-tsv01028", "p016-tsv01029", "p016-tsv01030", "p016-tsv01031", "p016-tsv01032", "p016-tsv01033", "p016-tsv01034", "p016-tsv01036", "p016-tsv01037", "p016-tsv01038", "p016-tsv01039", "p016-tsv01040", "p016-tsv01041", "p016-tsv01042", "p016-tsv01043", "p016-tsv01044", "p016-tsv01046", "p016-tsv01047", "p016-tsv01048", "p016-tsv01049", "p016-tsv01050", "p016-tsv01051", "p016-tsv01052", "p016-tsv01053", "p016-tsv01054", "p016-tsv01056", "p016-tsv01057", "p016-tsv01058", "p016-tsv01059", "p016-tsv01060", "p016-tsv01061", "p016-tsv01062", "p016-tsv01063", "p016-tsv01064", "p016-tsv01065", "p016-tsv01066", "p016-tsv01068", "p016-tsv01069", "p016-tsv01070", "p016-tsv01071", "p016-tsv01072", "p016-tsv01073", "p016-tsv01074", "p016-tsv01075", "p016-tsv01076", "p016-tsv01078", "p016-tsv01079", "p016-tsv01080", "p016-tsv01081", "p016-tsv01082", "p016-tsv01083", "p016-tsv01084", "p016-tsv01085", "p016-tsv01086", "p016-tsv01088", "p016-tsv01089", "p016-tsv01090", "p016-tsv01091", "p016-tsv01092", "p016-tsv01093", "p016-tsv01094", "p016-tsv01095", "p016-tsv01096", "p016-tsv01097", "p016-tsv01098", "p017-tsv00492", "p017-tsv00493", "p017-tsv00494", "p017-tsv00495", "p017-tsv00496", "p017-tsv00497", "p017-tsv00498", "p017-tsv00499", "p017-tsv00500", "p017-tsv00502", "p017-tsv00503" ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for the\ncarrying out of this Agreement. Any information so ex-\nchanged shall be treated as secret and shall not be dis-\nclosed to any persons, authorities or courts other than\nthose concerned with the assessment or collection of the\ntaxes which are the subject of this Agreement or the de-\ntermination of appeals or the prosecution of offences in\nrelation thereto." }, "pages": [ 16, 17 ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for the\ncarrying out of this Agreement. Any information so ex-\nchanged shall be treated as secret and shall not be dis-\nclosed to any persons, authorities or courts other than\nthose concerned with the assessment or collection of the\ntaxes which are the subject of this Agreement or the de-\ntermination of appeals or the prosecution of offences in\nrelation thereto." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-017-line-009", "pdf-017-line-011", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-018", "pdf-017-line-019", "pdf-017-line-020", "pdf-017-line-024", "pdf-017-line-026", "pdf-017-line-028", "pdf-017-line-032", "pdf-017-line-033", "pdf-017-line-035" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 317.26499300046663, 117.10186780664256, 540.1256556229584, 250.81392962841173 ], "source_line_ids": [ "pdf-017-line-009", "pdf-017-line-011", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-018", "pdf-017-line-019", "pdf-017-line-020", "pdf-017-line-024", "pdf-017-line-026", "pdf-017-line-028", "pdf-017-line-032", "pdf-017-line-033", "pdf-017-line-035" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00507", "p017-tsv00508", "p017-tsv00509", "p017-tsv00510", "p017-tsv00511", "p017-tsv00512", "p017-tsv00513", "p017-tsv00514", "p017-tsv00515", "p017-tsv00516", "p017-tsv00517", "p017-tsv00519", "p017-tsv00520", "p017-tsv00521", "p017-tsv00522", "p017-tsv00523", "p017-tsv00524", "p017-tsv00525", "p017-tsv00526", "p017-tsv00527", "p017-tsv00528", "p017-tsv00530", "p017-tsv00531", "p017-tsv00532", "p017-tsv00536", "p017-tsv00537", "p017-tsv00538", "p017-tsv00539", "p017-tsv00540", "p017-tsv00541", "p017-tsv00542", "p017-tsv00543", "p017-tsv00545", "p017-tsv00546", "p017-tsv00547", "p017-tsv00548", "p017-tsv00549", "p017-tsv00550", "p017-tsv00551", "p017-tsv00552", "p017-tsv00553", "p017-tsv00555", "p017-tsv00556", "p017-tsv00557", "p017-tsv00558", "p017-tsv00559", "p017-tsv00560", "p017-tsv00564", "p017-tsv00568", "p017-tsv00569", "p017-tsv00570", "p017-tsv00571", "p017-tsv00572", "p017-tsv00573", "p017-tsv00574", "p017-tsv00575", "p017-tsv00577", "p017-tsv00578", "p017-tsv00579", "p017-tsv00580", "p017-tsv00581", "p017-tsv00582", "p017-tsv00583", "p017-tsv00584", "p017-tsv00585", "p017-tsv00586", "p017-tsv00588", "p017-tsv00589", "p017-tsv00590", "p017-tsv00591", "p017-tsv00592", "p017-tsv00593", "p017-tsv00594", "p017-tsv00595", "p017-tsv00596", "p017-tsv00600", "p017-tsv00601", "p017-tsv00602", "p017-tsv00603", "p017-tsv00604", "p017-tsv00605", "p017-tsv00606", "p017-tsv00607", "p017-tsv00609", "p017-tsv00610", "p017-tsv00611", "p017-tsv00612", "p017-tsv00613", "p017-tsv00614", "p017-tsv00616", "p017-tsv00617", "p017-tsv00618", "p017-tsv00619", "p017-tsv00620", "p017-tsv00621", "p017-tsv00622", "p017-tsv00623", "p017-tsv00625", "p017-tsv00626", "p017-tsv00627", "p017-tsv00628", "p017-tsv00629", "p017-tsv00630", "p017-tsv00631", "p017-tsv00632" ], "text": "(2) In no case shall the provisions of paragraph (1) be\nconstrued so as to impose on one of the Contracting\nStates the obligation:\n(a) to carry out administrative measures at variance\nwith the laws or the administrative practice of that\nor of the other Contracting State;\n(b\nto supply particulars which are not obtainable under\nthe laws or in the normal course of the administra-\ntion of that or of the other Contracting State;\n(c) to supply information which would disclose any\ntrade, business, industrial, commercial or professional\nsecret or trade process, or information, the disclosure\nof which would be contrary to public policy." }, "pages": [ 17 ], "text": "(2) In no case shall the provisions of paragraph (1) be\nconstrued so as to impose on one of the Contracting\nStates the obligation:\n(a) to carry out administrative measures at variance\nwith the laws or the administrative practice of that\nor of the other Contracting State;\n(b\nto supply particulars which are not obtainable under\nthe laws or in the normal course of the administra-\ntion of that or of the other Contracting State;\n(c) to supply information which would disclose any\ntrade, business, industrial, commercial or professional\nsecret or trade process, or information, the disclosure\nof which would be contrary to public policy." } ], "title": "Article 26\nExchange of Information" }, { "body_sha256": "8401a16c2615a530604116213a4655ac99d1f4dd01a44a636551e727ff04788f", "id": "article-27", "label": "27", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-017-line-041", "pdf-017-line-044", "pdf-017-line-045" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.0955296313579, 291.78574153239066, 540.4025011665889, 318.9157250904308 ], "source_line_ids": [ "pdf-017-line-041", "pdf-017-line-044", "pdf-017-line-045" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00646", "p017-tsv00647", "p017-tsv00648", "p017-tsv00649", "p017-tsv00650", "p017-tsv00651", "p017-tsv00652", "p017-tsv00653", "p017-tsv00655", "p017-tsv00656", "p017-tsv00657", "p017-tsv00658", "p017-tsv00659", "p017-tsv00660", "p017-tsv00661", "p017-tsv00662", "p017-tsv00663", "p017-tsv00665", "p017-tsv00666", "p017-tsv00667", "p017-tsv00668", "p017-tsv00669", "p017-tsv00670", "p017-tsv00671", "p017-tsv00672", "p017-tsv00673" ], "text": "(1) Nothing in this Agreement shall affect diplomatic\nor consular privileges under the general rules of interna-\ntional law or under the provisions of special agreements." }, "pages": [ 17 ], "text": "(1) Nothing in this Agreement shall affect diplomatic\nor consular privileges under the general rules of interna-\ntional law or under the provisions of special agreements." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-055", "pdf-017-line-056", "pdf-017-line-058" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 317.81868408772743, 335.80275567247617, 540.4025011665889, 388.6785399539625 ], "source_line_ids": [ "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-055", "pdf-017-line-056", "pdf-017-line-058" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00677", "p017-tsv00678", "p017-tsv00679", "p017-tsv00680", "p017-tsv00681", "p017-tsv00682", "p017-tsv00683", "p017-tsv00684", "p017-tsv00685", "p017-tsv00686", "p017-tsv00687", "p017-tsv00689", "p017-tsv00690", "p017-tsv00691", "p017-tsv00692", "p017-tsv00693", "p017-tsv00694", "p017-tsv00695", "p017-tsv00696", "p017-tsv00697", "p017-tsv00698", "p017-tsv00700", "p017-tsv00701", "p017-tsv00702", "p017-tsv00703", "p017-tsv00704", "p017-tsv00705", "p017-tsv00706", "p017-tsv00708", "p017-tsv00709", "p017-tsv00710", "p017-tsv00711", "p017-tsv00712", "p017-tsv00713", "p017-tsv00714", "p017-tsv00715", "p017-tsv00716", "p017-tsv00717", "p017-tsv00718", "p017-tsv00720", "p017-tsv00721", "p017-tsv00722", "p017-tsv00723", "p017-tsv00724", "p017-tsv00725", "p017-tsv00726", "p017-tsv00727", "p017-tsv00728", "p017-tsv00729", "p017-tsv00730", "p017-tsv00732", "p017-tsv00733" ], "text": "(2) Insofar as, due to such privileges granted to a per-\nson under the general rules of international law or under\nthe provisions of special international agreements, in-\ncome or capital are not subject to tax in the receiving\nState, the right to tax shall be reserved to the sending\nState. -" }, "pages": [ 17 ], "text": "(2) Insofar as, due to such privileges granted to a per-\nson under the general rules of international law or under\nthe provisions of special international agreements, in-\ncome or capital are not subject to tax in the receiving\nState, the right to tax shall be reserved to the sending\nState. -" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-017-line-060", "pdf-017-line-063", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-068", "pdf-017-line-070", "pdf-017-line-073", "pdf-017-line-074", "pdf-017-line-077" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.0955296313579, 398.3678197961197, 540.9561922538497, 479.4809339033213 ], "source_line_ids": [ "pdf-017-line-060", "pdf-017-line-063", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-068", "pdf-017-line-070", "pdf-017-line-073", "pdf-017-line-074", "pdf-017-line-077" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00737", "p017-tsv00738", "p017-tsv00739", "p017-tsv00740", "p017-tsv00741", "p017-tsv00742", "p017-tsv00743", "p017-tsv00744", "p017-tsv00745", "p017-tsv00747", "p017-tsv00748", "p017-tsv00749", "p017-tsv00750", "p017-tsv00751", "p017-tsv00752", "p017-tsv00753", "p017-tsv00754", "p017-tsv00755", "p017-tsv00756", "p017-tsv00758", "p017-tsv00759", "p017-tsv00760", "p017-tsv00761", "p017-tsv00762", "p017-tsv00763", "p017-tsv00764", "p017-tsv00765", "p017-tsv00766", "p017-tsv00767", "p017-tsv00769", "p017-tsv00770", "p017-tsv00771", "p017-tsv00772", "p017-tsv00773", "p017-tsv00774", "p017-tsv00775", "p017-tsv00776", "p017-tsv00777", "p017-tsv00778", "p017-tsv00780", "p017-tsv00781", "p017-tsv00782", "p017-tsv00783", "p017-tsv00784", "p017-tsv00785", "p017-tsv00786", "p017-tsv00787", "p017-tsv00788", "p017-tsv00789", "p017-tsv00791", "p017-tsv00792", "p017-tsv00793", "p017-tsv00794", "p017-tsv00795", "p017-tsv00796", "p017-tsv00797", "p017-tsv00798", "p017-tsv00799", "p017-tsv00800", "p017-tsv00801", "p017-tsv00803", "p017-tsv00804", "p017-tsv00805", "p017-tsv00806", "p017-tsv00807", "p017-tsv00808", "p017-tsv00809", "p017-tsv00810", "p017-tsv00811", "p017-tsv00813", "p017-tsv00814", "p017-tsv00815", "p017-tsv00816", "p017-tsv00817", "p017-tsv00818", "p017-tsv00819", "p017-tsv00820", "p017-tsv00821", "p017-tsv00822", "p017-tsv00823", "p017-tsv00825" ], "text": "(3) For the purposes of this Agreement, persons who\nare members of a diplomatic or consular mission of a\nContracting State in the other Contracting State or in a\nthird State, as well as persons connected with such per-\nsons, and who are nationals of the sending State, shall\nbe deemed to be residents of the sending State if they\nare subjected therein to the same obligations in respect\nof taxes on income and capital as are residents of that\nState." }, "pages": [ 17 ], "text": "(3) For the purposes of this Agreement, persons who\nare members of a diplomatic or consular mission of a\nContracting State in the other Contracting State or in a\nthird State, as well as persons connected with such per-\nsons, and who are nationals of the sending State, shall\nbe deemed to be residents of the sending State if they\nare subjected therein to the same obligations in respect\nof taxes on income and capital as are residents of that\nState." } ], "title": "Article 27\nDiplomatic and Consular Privileges" }, { "body_sha256": "95173baa341e5486f1377cd70b3a1445c2a53a720595287343ee97a9840f9bfd", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-082", "pdf-017-line-084", "pdf-017-line-086", "pdf-017-line-088", "pdf-017-line-090" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.37237517498835, 522.6674383426504, 541.2330377974802, 568.0686353173298 ], "source_line_ids": [ "pdf-017-line-082", "pdf-017-line-084", "pdf-017-line-086", "pdf-017-line-088", "pdf-017-line-090" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00838", "p017-tsv00839", "p017-tsv00840", "p017-tsv00841", "p017-tsv00842", "p017-tsv00843", "p017-tsv00844", "p017-tsv00845", "p017-tsv00846", "p017-tsv00848", "p017-tsv00849", "p017-tsv00850", "p017-tsv00851", "p017-tsv00852", "p017-tsv00853", "p017-tsv00854", "p017-tsv00855", "p017-tsv00856", "p017-tsv00858", "p017-tsv00859", "p017-tsv00860", "p017-tsv00861", "p017-tsv00862", "p017-tsv00863", "p017-tsv00864", "p017-tsv00865", "p017-tsv00866", "p017-tsv00868", "p017-tsv00869", "p017-tsv00870", "p017-tsv00871", "p017-tsv00872", "p017-tsv00873", "p017-tsv00874", "p017-tsv00875", "p017-tsv00877", "p017-tsv00878", "p017-tsv00879", "p017-tsv00880", "p017-tsv00881", "p017-tsv00882", "p017-tsv00883", "p017-tsv00884" ], "text": "This Agreement shall also apply to Land Berlin, prov-\nided that the Government of the Federal Republic of\nGermany has not made a contrary declaration to the\nGovernment of Jamaica within three months from the\ndate of entry into force of this Agreement." }, "pages": [ 17 ], "text": "This Agreement shall also apply to Land Berlin, prov-\nided that the Government of the Federal Republic of\nGermany has not made a contrary declaration to the\nGovernment of Jamaica within three months from the\ndate of entry into force of this Agreement." } ], "title": "“ Article 28\nLand Berlin" }, { "body_sha256": "18775778fc76b9799e6d8af6b93526de91fe67b89b92887e0c15664734f5a660", "id": "article-29", "label": "29", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-096", "pdf-017-line-098", "pdf-017-line-101", "pdf-017-line-103", "pdf-017-line-104", "pdf-017-line-107", "pdf-017-line-110", "pdf-017-line-111", "pdf-017-line-113", "pdf-017-line-116", "pdf-017-line-117", "pdf-017-line-120", "pdf-017-line-123", "pdf-017-line-125" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 318.6492207186187, 609.3172837882275, 541.5098833411106, 760.7468858927986 ], "source_line_ids": [ "pdf-017-line-096", "pdf-017-line-098", "pdf-017-line-101", "pdf-017-line-103", "pdf-017-line-104", "pdf-017-line-107", "pdf-017-line-110", "pdf-017-line-111", "pdf-017-line-113", "pdf-017-line-116", "pdf-017-line-117", "pdf-017-line-120", "pdf-017-line-123", "pdf-017-line-125" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00897", "p017-tsv00898", "p017-tsv00899", "p017-tsv00900", "p017-tsv00901", "p017-tsv00902", "p017-tsv00903", "p017-tsv00904", "p017-tsv00905", "p017-tsv00907", "p017-tsv00908", "p017-tsv00909", "p017-tsv00910", "p017-tsv00911", "p017-tsv00912", "p017-tsv00913", "p017-tsv00914", "p017-tsv00916", "p017-tsv00917", "p017-tsv00918", "p017-tsv00919", "p017-tsv00920", "p017-tsv00921", "p017-tsv00922", "p017-tsv00923", "p017-tsv00925", "p017-tsv00926", "p017-tsv00927", "p017-tsv00928", "p017-tsv00929", "p017-tsv00930", "p017-tsv00931", "p017-tsv00933", "p017-tsv00934", "p017-tsv00935", "p017-tsv00936", "p017-tsv00937", "p017-tsv00938", "p017-tsv00939", "p017-tsv00940", "p017-tsv00944", "p017-tsv00945", "p017-tsv00946", "p017-tsv00947", "p017-tsv00948", "p017-tsv00949", "p017-tsv00950", "p017-tsv00951", "p017-tsv00952", "p017-tsv00953", "p017-tsv00955", "p017-tsv00956", "p017-tsv00957", "p017-tsv00958", "p017-tsv00959", "p017-tsv00960", "p017-tsv00961", "p017-tsv00962", "p017-tsv00964", "p017-tsv00965", "p017-tsv00966", "p017-tsv00967", "p017-tsv00968", "p017-tsv00969", "p017-tsv00970", "p017-tsv00974", "p017-tsv00975", "p017-tsv00976", "p017-tsv00977", "p017-tsv00978", "p017-tsv00979", "p017-tsv00980", "p017-tsv00981", "p017-tsv00982", "p017-tsv00983", "p017-tsv00984", "p017-tsv00986", "p017-tsv00987", "p017-tsv00988", "p017-tsv00989", "p017-tsv00990", "p017-tsv00991", "p017-tsv00992", "p017-tsv00993", "p017-tsv00994", "p017-tsv00996", "p017-tsv00997", "p017-tsv00998", "p017-tsv00999", "p017-tsv01003", "p017-tsv01004", "p017-tsv01005", "p017-tsv01006", "p017-tsv01007", "p017-tsv01008", "p017-tsv01009", "p017-tsv01010", "p017-tsv01011", "p017-tsv01012", "p017-tsv01014", "p017-tsv01015", "p017-tsv01016", "p017-tsv01017", "p017-tsv01018", "p017-tsv01019", "p017-tsv01020", "p017-tsv01021", "p017-tsv01023", "p017-tsv01024", "p017-tsv01025", "p017-tsv01026", "p017-tsv01027" ], "text": "This Agreement shail enter into force one month after\nthe exchange by the plenipotentiaries of the Contracting\nStates at Kingston of instruments certifying that the\nconstitutional requirements for such entry into force\nhave been fulfilled, and shall thereupon have effect:\n(a) in the Federal Republic of Germany in respect of\ntaxes which are levied for any assessment period\nbeginning on or after January 1, 1973;\n(b) in Jamaica in respect of taxes which are levied for\nany year of assessment beginning on or after Jan-\nuary 1, 1973; -\n(c) in both Contracting States in respect of taxes with-\nheld at source on dividends, interest and royalties\npaid after December 31, 1972," }, "pages": [ 17 ], "text": "This Agreement shail enter into force one month after\nthe exchange by the plenipotentiaries of the Contracting\nStates at Kingston of instruments certifying that the\nconstitutional requirements for such entry into force\nhave been fulfilled, and shall thereupon have effect:\n(a) in the Federal Republic of Germany in respect of\ntaxes which are levied for any assessment period\nbeginning on or after January 1, 1973;\n(b) in Jamaica in respect of taxes which are levied for\nany year of assessment beginning on or after Jan-\nuary 1, 1973; -\n(c) in both Contracting States in respect of taxes with-\nheld at source on dividends, interest and royalties\npaid after December 31, 1972," } ], "title": "Article 29\nEntry into Force" }, { "body_sha256": "82db1eb6b5ac715dd68864d9b31c501b739d9f824450e61ad382d4405b054fbb", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-018-line-008", "pdf-018-line-010", "pdf-018-line-012", "pdf-018-line-014", "pdf-018-line-016", "pdf-018-line-018", "pdf-018-line-020", "pdf-018-line-021", "pdf-018-line-022", "pdf-018-line-024", "pdf-018-line-026", "pdf-018-line-029", "pdf-018-line-031", "pdf-018-line-033", "pdf-018-line-034", "pdf-018-line-036", "pdf-018-line-039", "pdf-018-line-042", "pdf-018-line-043", "pdf-018-line-045", "pdf-018-line-047", "pdf-018-line-049" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 295.3941950536631, 104.09054916146005, 518.8085487634157, 297.0456363038474 ], "source_line_ids": [ "pdf-018-line-008", "pdf-018-line-010", "pdf-018-line-012", "pdf-018-line-014", "pdf-018-line-016", "pdf-018-line-018", "pdf-018-line-020", "pdf-018-line-021", "pdf-018-line-022", "pdf-018-line-024", "pdf-018-line-026", "pdf-018-line-029", "pdf-018-line-031", "pdf-018-line-033", "pdf-018-line-034", "pdf-018-line-036", "pdf-018-line-039", "pdf-018-line-042", "pdf-018-line-043", "pdf-018-line-045", "pdf-018-line-047", "pdf-018-line-049" ], "source_page": 18 } ], "source_word_ids": [ "p018-tsv00250", "p018-tsv00251", "p018-tsv00252", "p018-tsv00253", "p018-tsv00254", "p018-tsv00255", "p018-tsv00256", "p018-tsv00258", "p018-tsv00259", "p018-tsv00260", "p018-tsv00261", "p018-tsv00262", "p018-tsv00263", "p018-tsv00264", "p018-tsv00265", "p018-tsv00266", "p018-tsv00267", "p018-tsv00269", "p018-tsv00270", "p018-tsv00271", "p018-tsv00272", "p018-tsv00273", "p018-tsv00274", "p018-tsv00275", "p018-tsv00276", "p018-tsv00277", "p018-tsv00278", "p018-tsv00280", "p018-tsv00281", "p018-tsv00282", "p018-tsv00283", "p018-tsv00284", "p018-tsv00285", "p018-tsv00286", "p018-tsv00287", "p018-tsv00288", "p018-tsv00289", "p018-tsv00290", "p018-tsv00292", "p018-tsv00293", "p018-tsv00294", "p018-tsv00295", "p018-tsv00296", "p018-tsv00297", "p018-tsv00298", "p018-tsv00299", "p018-tsv00300", "p018-tsv00301", "p018-tsv00302", "p018-tsv00304", "p018-tsv00305", "p018-tsv00306", "p018-tsv00307", "p018-tsv00308", "p018-tsv00309", "p018-tsv00310", "p018-tsv00311", "p018-tsv00313", "p018-tsv00314", "p018-tsv00315", "p018-tsv00316", "p018-tsv00317", "p018-tsv00318", "p018-tsv00319", "p018-tsv00320", "p018-tsv00321", "p018-tsv00323", "p018-tsv00324", "p018-tsv00325", "p018-tsv00328", "p018-tsv00329", "p018-tsv00330", "p018-tsv00331", "p018-tsv00332", "p018-tsv00333", "p018-tsv00334", "p018-tsv00335", "p018-tsv00336", "p018-tsv00337", "p018-tsv00339", "p018-tsv00340", "p018-tsv00341", "p018-tsv00342", "p018-tsv00343", "p018-tsv00344", "p018-tsv00345", "p018-tsv00346", "p018-tsv00347", "p018-tsv00349", "p018-tsv00350", "p018-tsv00351", "p018-tsv00352", "p018-tsv00353", "p018-tsv00354", "p018-tsv00355", "p018-tsv00356", "p018-tsv00357", "p018-tsv00359", "p018-tsv00362", "p018-tsv00363", "p018-tsv00364", "p018-tsv00365", "p018-tsv00366", "p018-tsv00367", "p018-tsv00368", "p018-tsv00369", "p018-tsv00370", "p018-tsv00371", "p018-tsv00391", "p018-tsv00373", "p018-tsv00374", "p018-tsv00375", "p018-tsv00376", "p018-tsv00377", "p018-tsv00378", "p018-tsv00379", "p018-tsv00380", "p018-tsv00381", "p018-tsv00383", "p018-tsv00384", "p018-tsv00385", "p018-tsv00386", "p018-tsv00387", "p018-tsv00395", "p018-tsv00396", "p018-tsv00397", "p018-tsv00398", "p018-tsv00399", "p018-tsv00400", "p018-tsv00401", "p018-tsv00402", "p018-tsv00403", "p018-tsv00433", "p018-tsv00437", "p018-tsv00405", "p018-tsv00406", "p018-tsv00407", "p018-tsv00408", "p018-tsv00409", "p018-tsv00410", "p018-tsv00411", "p018-tsv00412", "p018-tsv00414", "p018-tsv00415", "p018-tsv00416", "p018-tsv00417", "p018-tsv00418", "p018-tsv00419", "p018-tsv00420", "p018-tsv00421", "p018-tsv00422", "p018-tsv00423", "p018-tsv00425", "p018-tsv00426", "p018-tsv00427", "p018-tsv00428", "p018-tsv00429" ], "text": "This Agreement shall continue in effect indefinitely\nbut either of the Contracting States may, on or before\nthe thirtieth day of June in any calendar year beginning\nafter the expiration of a period of five years from the\ndate of its entry into force, give to the other Contracting\nState, through diplomatic channels, written notice of ter-\nmination and, in such event, this Agreement shall cease\nto be effective:\n(a) in the Federal Republic of Germany in respect of\ntaxes which are levied for any assessment period fol-\nlowing that in which the notice of termination is\ngiven;\nin Jamaica in respect of taxes which are levied for\n(b\nany year of assessment following that in which the\nnotice of termination is given;\nin both Contracting States in respect of taxes with-\n(c\n=\nheld at source on dividends, interest and royalties\npaid after December 31 of the year in which the\nnotice of termination is given." }, "pages": [ 18 ], "text": "This Agreement shall continue in effect indefinitely\nbut either of the Contracting States may, on or before\nthe thirtieth day of June in any calendar year beginning\nafter the expiration of a period of five years from the\ndate of its entry into force, give to the other Contracting\nState, through diplomatic channels, written notice of ter-\nmination and, in such event, this Agreement shall cease\nto be effective:\n(a) in the Federal Republic of Germany in respect of\ntaxes which are levied for any assessment period fol-\nlowing that in which the notice of termination is\ngiven;\nin Jamaica in respect of taxes which are levied for\n(b\nany year of assessment following that in which the\nnotice of termination is given;\nin both Contracting States in respect of taxes with-\n(c\n=\nheld at source on dividends, interest and royalties\npaid after December 31 of the year in which the\nnotice of termination is given." } ], "title": "Article 30\nTermination" } ] }, "title": "1976 source edition" }